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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201735001 115.07-00 Filing Requirements 09/01/2017
201735001 6012.05-01 Estates or Trusts 09/01/2017
201735000 6110.00-00 Index for Public Inspection of Written Determination 09/01/2017
201734011 4945.04-04 Grants to Individuals 08/25/2017
201734010 501.03-30 Organizational and Operational Tests 08/25/2017
201734009 501.09-03 Inurement 08/25/2017
201734009 501.36-00 Business Activities 08/25/2017
201734008 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/25/2017
201734008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/25/2017
201734007 7701.00-00 Definitions 08/25/2017
201734006 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/25/2017
201734006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/25/2017
201734005 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/25/2017
201734005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/25/2017
201734004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/25/2017
201734004 355.01-00 Spin-Off 08/25/2017
201734004 355.06-00 Device 08/25/2017
201734003 382.02-05 Closing of the Books 08/25/2017
201734003 9100.22-00 Other 08/25/2017
201734002 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/25/2017
201734002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/25/2017
201734001 853.01-00 Election 08/25/2017
201734001 9100.00-00 Extension of Time for Making Certain Elections 08/25/2017
201734000 6110.00-00 Index for Public Inspection of Written Determination 08/25/2017
201733019 509.02-01 Publicly Supported Organizations 08/18/2017
Official Adobe Website