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
201603034 507.06-00 Imposition of Tax 01/15/2016
201603034 507.07-00 Aggregate Tax Benefit 01/15/2016
201603034 4940.02-01 Gross Investment Income--Items Included 01/15/2016
201603034 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/15/2016
201603034 4942.03-05 Qualifying Distribution 01/15/2016
201603033 501.03-02 Foundations 01/15/2016
201603033 507.06-00 Imposition of Tax 01/15/2016
201603033 507.07-00 Aggregate Tax Benefit 01/15/2016
201603033 4940.02-01 Gross Investment Income--Items Included 01/15/2016
201603033 4941.04-00 Definition of Self-Dealing 01/15/2016
201603033 4942.03-05 Qualifying Distribution 01/15/2016
201603033 4945.04-00 Definition of Taxable Expenditure 01/15/2016
201603032 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/15/2016
201603032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603032 512.10-00 Modifications 01/15/2016
201603032 514.06-00 Definitions--Debt-Financed Property 01/15/2016
201603032 4943.03-00 Definition of Excess Business Holdings 01/15/2016
201603031 6011.00-00 General Requirement of Return, Statement, or List 01/15/2016
201603031 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 01/15/2016
201603031 6724.00-00 Waiver; Definitions and Special Rules 01/15/2016
201603030 7521.00-00 Procedure For Taxpayer Interviews 01/15/2016
201603029 6231.07-00 Tax Matters Partner 01/15/2016
201603029 6231.13-06 Conversion Under 6223(e) 01/15/2016
201603028 199.03-07 Derived from The Disposition of Computer Software 01/15/2016
201603027 6601.02-01 Starting Date (Avon Products) 01/15/2016