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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Nimewo UILC Sijè Dat Piblikasyon
201751001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/22/2017
201751001 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/22/2017
201751000 6110.00-00 Index for Public Inspection of Written Determination 12/22/2017
201750022 4945.04-04 Grants to Individuals 12/15/2017
201750021 501.07-00 Social Clubs 12/15/2017
201750020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/15/2017
201750020 501.06-01 Performance of Particular Services for Members 12/15/2017
201750019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/15/2017
201750018 501.33-00 Private v. Public Interest Served 12/15/2017
201750017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/15/2017
201750016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/15/2017
201750015 108.01-00 Exclusion From Gross Income 12/15/2017
201750015 108.02-01 Election to Reduce Basis of Depreciable Property First 12/15/2017
201750015 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750014 2652.01-02 Special Election for QTIP 12/15/2017
201750014 2654.00-00 Special Rules 12/15/2017
201750014 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750013 1362.00-00 Election by Small Business Corporation 12/15/2017
201750013 1362.04-00 Inadvertent Terminations 12/15/2017
201750012 168.00-00 Modified Accelerated Cost Recovery System 12/15/2017
201750012 9100.04-00 Section 168; MACRS 12/15/2017
201750011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/15/2017
201750010 412.06-00 Minimum Funding Waiver 12/15/2017
201750009 7701.03-11 Fixed Investment Trusts 12/15/2017
201750008 453.06-00 Timely v. Untimely Elections 12/15/2017