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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202010004 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/06/2020
202010004 501.06-01 Performance of Particular Services for Members 03/06/2020
202010003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/06/2020
202010003 355.01-02 Split-Up 03/06/2020
202010003 368.04-00 Assets for Control of Transferee (Type "D") 03/06/2020
202010002 168.24-01 Normalization Rules 03/06/2020
202010001 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 03/06/2020
202010001 1361.01-04 More than One Class of Stock 03/06/2020
202010001 1362.00-00 Election by Small Business Corporation 03/06/2020
202010001 1362.01-00 Eligible v. Ineligible 03/06/2020
202010001 1362.04-00 Inadvertent Terminations 03/06/2020
202010000 6110.00-00 Index for Public Inspection of Written Determination 03/06/2020
202009032 4945.04-04 Grants to Individuals 02/28/2020
202009031 4945.04-04 Grants to Individuals 02/28/2020
202009030 4942.03-07 Set-Asides 02/28/2020
202009029 4945.04-04 Grants to Individuals 02/28/2020
202009028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/28/2020
202009028 501.03-05 Corporations 02/28/2020
202009027 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/28/2020
202009027 501.06-01 Performance of Particular Services for Members 02/28/2020
202009026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/28/2020
202009025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/28/2020
202009025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/28/2020
202009024 1402.01-00 Net Earnings From Self-Employment 02/28/2020
202009024 465.00-00 Deductions Limited to Amount at Risk 02/28/2020