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
201527004 7701.03-00 Association v. Trust 07/03/2015
201527003 312.09-00 Allocation in Separations 07/03/2015
201527003 355.05-00 Control 07/03/2015
201527003 356.02-00 Securities as "Other Property" 07/03/2015
201527003 358.02-00 Allocation of Basis 07/03/2015
201527002 2642.00-00 Inclusion Ratio 07/03/2015
201527001 2642.00-00 Inclusion Ratio 07/03/2015
201527000 6110.00-00 Index for Public Inspection of Written Determination 07/03/2015
201526027 408.03-00 Rollover Contributions 06/26/2015
201526026 408.03-00 Rollover Contributions 06/26/2015
201526025 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/26/2015
201526024 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/26/2015
201526023 501.03-30 Organizational and Operational Tests 06/26/2015
201526022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/26/2015
201526021 501.03-30 Organizational and Operational Tests 06/26/2015
201526021 501.33-00 Private v. Public Interest Served 06/26/2015
201526020 501.03-30 Organizational and Operational Tests 06/26/2015
201526020 501.36-03 Publishing Activities, Radio, Television, etc. 06/26/2015
201526019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/26/2015
201526018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/26/2015
201526017 4945.04-04 Grants to Individuals 06/26/2015
201526016 6229.02-00 Extension by Agreement 06/26/2015
201526015 6323.02-02 Future Advances 06/26/2015
201526015 6343.00-00 Authority to Release Levy 06/26/2015
201526014 6227.00-00 Administrative Adjustments Requests 06/26/2015