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
201738007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/22/2017
201738006 1502.75-00 Filing Requirements 09/22/2017
201738006 9100.20-00 Section 1502; Election to File Consolidated Return 09/22/2017
201738005 1502.21-00 Consolidated Net Operating Loss Deduction 09/22/2017
201738005 9100.22-00 Other 09/22/2017
201738004 856.07-00 Treatment of Wholly Owned Subsidiaries 09/22/2017
201738004 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738003 860D.00-00 REMIC Defined 09/22/2017
201738002 338.01-02 Time in which Election must be made 09/22/2017
201738002 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/22/2017
201738001 860D.00-00 REMIC Defined 09/22/2017
201738000 6110.00-00 Index for Public Inspection of Written Determination 09/22/2017
201737016 408.03-00 Rollover Contributions 09/15/2017
201737015 4945.04-04 Grants to Individuals 09/15/2017
201737014 4945.04-04 Grants to Individuals 09/15/2017
201737013 501.03-30 Organizational and Operational Tests 09/15/2017
201737013 501.35-00 "Exclusively" Test 09/15/2017
201737012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/15/2017
201737011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2017
201737011 1091.00-00 Loss From Wash Sales of Stock or Securities 09/15/2017
201737011 165.00-00 Deductions For Losses 09/15/2017
201737011 267.05-00 Limitation on Gain Where Loss Previously Disallowed 09/15/2017
201737011 707.02-00 Sales or Exchanges With Respect to Controlled Partnership 09/15/2017
201737010 368.06-00 Change in Identity, etc. (Type "F") 09/15/2017
201737009 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/15/2017
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