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
201750005 9100.22-00 Other 12/15/2017
201750005 992.02-00 Election 12/15/2017
201750004 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/15/2017
201750004 401.06-02 Employee Dies Before Entire Interest Distributed 12/15/2017
201750004 403.04-06 Distribution Requirements 12/15/2017
201750004 408.02-01 Benefit Distributions 12/15/2017
201750003 1382.00-00 Taxable Income of Cooperatives 12/15/2017
201750003 1382.08-00 Per-Unit Retains Allocations 12/15/2017
201750003 1385.00-00 Amounts Includible in Patron's Gross Income 12/15/2017
201750003 1388.00-00 Definitions; Special Rules 12/15/2017
201750003 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 12/15/2017
201750003 199.06-00 Agricultural and Horticultural Cooperatives 12/15/2017
201750002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/15/2017
201750002 1361.05-00 Qualified Subchapter S Subsidiary 12/15/2017
201750002 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750001 1361.05-00 Qualified Subchapter S Subsidiary 12/15/2017
201750001 1362.04-00 Inadvertent Terminations 12/15/2017
201750001 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750000 6110.00-00 Index for Public Inspection of Written Determination 12/15/2017
201749021 4945.04-04 Grants to Individuals 12/08/2017
201749020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/08/2017
201749019 501.01-00 Instrumentalities of U.S. 12/08/2017
201749018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749017 501.33-00 Private v. Public Interest Served 12/08/2017
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