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
201813008 1362.00-00 Election by Small Business Corporation 03/30/2018
201813008 1362.04-00 Inadvertent Terminations 03/30/2018
201813007 1362.00-00 Election by Small Business Corporation 03/30/2018
201813007 1362.04-00 Inadvertent Terminations 03/30/2018
201813006 1502.75-00 Filing Requirements 03/30/2018
201813006 9100.20-00 Section 1502; Election to File Consolidated Return 03/30/2018
201813005 42.00-00 Low-Income Housing Credit 03/30/2018
201813005 9100.01-00 Section 42; Low-Income Housing Credit 03/30/2018
201813004 884.08-10 Complete Termination of a U. S. Business 03/30/2018
201813004 9100.00-00 Extension of Time for Making Certain Elections 03/30/2018
201813003 1361.01-04 More than One Class of Stock 03/30/2018
201813003 1362.04-00 Inadvertent Terminations 03/30/2018
201813002 1361.01-04 More than One Class of Stock 03/30/2018
201813002 1362.04-00 Inadvertent Terminations 03/30/2018
201813001 1361.01-04 More than One Class of Stock 03/30/2018
201813001 1362.04-00 Inadvertent Terminations 03/30/2018
201813000 6110.00-00 Index for Public Inspection of Written Determination 03/30/2018
201812010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/22/2018
201812009 856.04-00 Rents From Real Property 03/23/2018
201812008 861.09-00 Allocation and Apportionment of Interest Expense (In General) 03/23/2018
201812008 861.09-06 Asset Method of Apportionment 03/23/2018
201812008 861.09-07 Fair Market Value Method 03/23/2018
201812007 861.09-00 Allocation and Apportionment of Interest Expense (In General) 03/23/2018
201812007 861.09-06 Asset Method of Apportionment 03/23/2018
201812007 861.09-07 Fair Market Value Method 03/23/2018