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
201722002 9100.00-00 Extension of Time for Making Certain Elections 06/02/2017
201722001 168.29-02 Tax-Exempt Use Property 06/02/2017
201722001 9100.04-00 Section 168; MACRS 06/02/2017
201722000 6110.00-00 Index for Public Inspection of Written Determination 06/02/2017
201721025 408.03-00 Rollover Contributions 05/26/2017
201721024 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/26/2017
201721023 4945.04-04 Grants to Individuals 05/26/2017
201721022 501.03-05 Corporations 05/26/2017
201721022 501.35-00 "Exclusively" Test 05/26/2017
201721021 501.10-00 Domestic Fraternal Societies, Orders, and Associations 05/26/2017
201721020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/26/2017
201721019 6231.03-00 Partnership Item 05/26/2017
201721018 6331.00-00 Levy and Distraint 05/26/2017
201721017 6103.11-06 Disclosure for Investigative Purposes 05/26/2017
201721016 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 05/26/2017
201721015 163.00-00 Interest 05/26/2017
201721014 301.00-00 Distributions of Property 05/26/2017
201721014 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 05/26/2017
201721014 361.02-01 Distributions of Appreciated Property 05/26/2017
201721013 704.00-00 Partner's Distributive Share 05/26/2017
201721012 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/26/2017
201721012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/26/2017
201721011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/26/2017
201721011 9100.22-00 Other 05/26/2017
201721010 468A.04-01 Initial Schedules 05/26/2017
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