IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Number UILC Subject Release Date
201911008 501.32-01 Distribution of Assets to Private Individuals 03/15/2019
201911007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911005 1362.04-00 Inadvertent Terminations 03/15/2019
201911004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911002 423.00-00 Employee Stock Purchase Plans 03/15/2019
201911001 1295.02-02 Retroactive Elections 03/15/2019
201911000 6110.00-00 Index for Public Inspection of Written Determination 03/15/2019
201910022 501.33-00 Private v. Public Interest Served 03/08/2019
201910022 501.35-00 "Exclusively" Test 03/08/2019
201910021 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 03/08/2019
201910021 956.00-00 Investment of Earnings in U.S. Property 03/08/2019
201910021 956.05-00 Pledges and Guarantees 03/08/2019
201910020 142.04-00 Qualified Residential Rental Project 03/08/2019
201910020 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910019 7701.02-00 Partnerships v. Associations 03/08/2019
201910018 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/08/2019
201910018 9100.22-00 Other 03/08/2019
201910017 337.03-00 Sale or Exchange 03/08/2019
201910017 9100.22-00 Other 03/08/2019
201910016 337.03-00 Sale or Exchange 03/08/2019
201910016 9100.22-00 Other 03/08/2019
201910015 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/08/2019
201910015 9100.22-00 Other 03/08/2019
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