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
201711008 1502.75-00 Filing Requirements 03/17/2017
201711008 9100.20-00 Section 1502; Election to File Consolidated Return 03/17/2017
201711007 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/17/2017
201711007 9100.22-00 Other 03/17/2017
201711006 1361.05-00 Qualified Subchapter S Subsidiary 03/17/2017
201711006 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711005 7701.00-00 Definitions 03/17/2017
201711005 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711004 7701.00-00 Definitions 03/17/2017
201711004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/17/2017
201711003 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711002 2601.00-00 Tax On Generation Skipping Transfers 03/17/2017
201711002 2601.04-00 Transitional Rules 03/17/2017
201711001 2642.00-00 Inclusion Ratio 03/17/2017
201711001 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711000 6110.00-00 Index for Public Inspection of Written Determination 03/17/2017
201710041 431.00-00 Minimum Funding Standards for Multiemployer Plans 03/10/2017
201710040 431.00-00 Minimum Funding Standards for Multiemployer Plans 03/10/2017
201710039 4945.04-04 Grants to Individuals 03/10/2017
201710038 4945.04-04 Grants to Individuals 03/10/2017
201710037 4945.04-04 Grants to Individuals 03/10/2017
201710036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/10/2017
201710036 501.31-00 Proof of Exemption 03/10/2017
201710035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2017
201710034 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/10/2017