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
202051010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/18/2020
202051009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/18/2020
202051009 355.06-00 Device 12/18/2020
202051009 358.00-00 Basis to Distributees 12/18/2020
202051009 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/18/2020
202051009 361.02-02 Certain Transfers to Creditors 12/18/2020
202051009 362.00-00 Basis to Corporations 12/18/2020
202051008 856.00-00 Definition of Real Estate Investment Trust 12/18/2020
202051008 9100.00-00 Extension of Time for Making Certain Elections 12/18/2020
202051007 9100.22-00 Other 12/18/2020
202051007 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 12/18/2020
202051006 856.00-00 Definition of Real Estate Investment Trust 12/18/2020
202051006 9100.00-00 Extension of Time for Making Certain Elections 12/18/2020
202051005 562.03-00 Preferential Dividends 12/18/2020
202051004 856.00-00 Definition of Real Estate Investment Trust 12/18/2020
202051004 9100.00-00 Extension of Time for Making Certain Elections 12/18/2020
202051003 414.08-00 Church Plan 12/18/2020
202051002 168.00-00 Modified Accelerated Cost Recovery System 12/18/2020
202051001 168.00-00 Modified Accelerated Cost Recovery System 12/18/2020
202051000 6110.00-00 Index for Public Inspection of Written Determination 12/18/2020
202050020 4945.04-04 Grants to Individuals 12/11/2020
202050019 4945.04-04 Grants to Individuals 12/11/2020
202050018 4942.03-07 Set-Asides 12/11/2020
202050017 501.03-30 Organizational and Operational Tests 12/11/2020
202050016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/11/2020

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