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
201851003 4942.00-00 Taxes on Failure to Distribute Income 12/21/2018
201851003 4945.00-00 Excise Taxes on Taxable Expenditures 12/21/2018
201851002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2018
201851001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2018
201851000 6110.00-00 Index for Public Inspection of Written Determination 12/21/2018
201850026 4945.04-04 Grants to Individuals 12/14/2018
201850025 4945.04-04 Grants to Individuals 12/14/2018
201850024 4945.04-04 Grants to Individuals 12/14/2018
201850023 509.02-01 Publicly Supported Organizations 12/14/2018
201850022 4945.04-04 Grants to Individuals 12/14/2018
201850021 6339.01-00 Real Property 12/14/2018
201850020 6103.08-01 Disclosure within the Department of Treasury 12/14/2018
201850019 338.01-02 Time in which Election must be made 12/14/2018
201850019 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/14/2018
201850018 1362.04-00 Inadvertent Terminations 12/14/2018
201850017 9100.00-00 Extension of Time for Making Certain Elections 12/14/2018
201850017 9100.11-00 Section 472; LIFO Election 12/14/2018
201850016 9100.00-00 Extension of Time for Making Certain Elections 12/14/2018
201850016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/14/2018
201850015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 12/14/2018
201850015 2010.04-00 Portability Election under § 2010(c)(5)(A) 12/14/2018
201850014 1031.02-00 Like Kind Property 12/14/2018
201850013 9100.10-01 Accounting Methods 12/14/2018
201850013 263.14-00 Allocation Between Capital Expenditure and Expense 12/14/2018
201850012 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/14/2018
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