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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201624012 6051.00-00 Receipts for Employees 06/10/2016
201624011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/10/2016
201624010 7701.00-00 Definitions 06/10/2016
201624010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2016
201624009 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624008 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624007 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624006 7701.00-00 Definitions 06/10/2016
201624006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2016
201624005 754.02-00 Timeliness of Election 06/10/2016
201624005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/10/2016
201624004 355.01-00 Spin-Off 06/10/2016
201624004 355.03-00 Active Business 06/10/2016
201624004 355.03-01 Five-Year Requirement 06/10/2016
201624003 1362.04-00 Inadvertent Terminations 06/10/2016
201624002 2010.00-00 Unified Credit Against Estate Tax 06/10/2016
201624002 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624001 4941.04-00 Definition of Self-Dealing 06/10/2016
201624000 6110.00-00 Index for Public Inspection of Written Determination 06/10/2016
201623018 4945.04-04 Grants to Individuals 06/03/2016
201623017 4945.04-04 Grants to Individuals 06/03/2016
201623016 4945.04-04 Grants to Individuals 06/03/2016
201623015 4945.04-04 Grants to Individuals 06/03/2016
201623014 4945.04-04 Grants to Individuals 06/03/2016
201623013 501.04-07 Homeowners Association 06/03/2016