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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Número UILC Asunto Fecha de publicación
201523003 2632.00-00 Special Rules for Allocation of GST Exemption 06/05/2015
201523003 2652.00-00 Other Definitions 06/05/2015
201523002 7701.00-00 Definitions 06/05/2015
201523002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/05/2015
201523001 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 06/05/2015
201523000 6110.00-00 Index for Public Inspection of Written Determination 06/05/2015
201522012 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/29/2015
201522011 408.03-00 Rollover Contributions 05/29/2015
201522010 408.03-00 Rollover Contributions 05/29/2015
201522009 4945.04-04 Grants to Individuals 05/29/2015
201522008 4945.04-04 Grants to Individuals 05/29/2015
201522007 4942.03-07 Set-Asides 05/29/2015
201522006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/29/2015
201522005 1502.77-00 Common Parent Agent for Subsidiaries 05/29/2015
201522005 6501.08-09 Execution by Corporate Officer 05/29/2015
201522004 3401.01-00 Wages Subject to Withholding 05/29/2015
201522003 7701.00-00 Definitions 05/29/2015
201522002 856.01-00 Income Requirements 05/29/2015
201522001 301.00-00 Distributions of Property 05/29/2015
201522000 6110.00-00 Index for Public Inspection of Written Determination 05/29/2015
201521023 408.03-00 Rollover Contributions 05/22/2015
201521022 402.08-00 Rollover Contributions 05/22/2015
201521020 4945.04-04 Grants to Individuals 05/22/2015
201521019 4945.04-04 Grants to Individuals 05/22/2015
201521018 4945.04-04 Grants to Individuals 05/22/2015