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
201528043 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/10/2015
201528042 408.03-00 Rollover Contributions 07/10/2015
201528041 4945.04-04 Grants to Individuals 07/10/2015
201528040 4945.04-04 Grants to Individuals 07/10/2015
201528039 4945.04-04 Grants to Individuals 07/10/2015
201528038 4976.01-00 Disqualified Benefits 07/10/2015
201528037 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 07/10/2015
201528037 1362.04-00 Inadvertent Terminations 07/10/2015
201528036 1295.02-02 Retroactive Elections 07/10/2015
201528035 150.00-00 Definitions and Special Rules 07/10/2015
201528035 150.04-00 Qualified Scholarship Funding Bond 07/10/2015
201528034 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/10/2015
201528034 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528033 45.00-00 Electricity Produced from Certain Renewable Sources 07/10/2015
201528032 45.00-00 Electricity Produced from Certain Renewable Sources 07/10/2015
201528031 9100.10-00 Section 446 07/10/2015
201528031 9100.10-01 Accounting Methods 07/10/2015
201528030 9100.04-00 Section 168; MACRS 07/10/2015
201528029 2601.00-00 Tax On Generation Skipping Transfers 07/10/2015
201528028 1362.02-03 Passive Investment Income 07/10/2015
201528028 1362.04-00 Inadvertent Terminations 07/10/2015
201528027 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/10/2015
201528027 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/10/2015
201528026 162.01-00 Trade or Business v. Not a Trade or Business 07/10/2015
201528026 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 07/10/2015