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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201526013 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/26/2015
201526012 6103.02-02 Return Information 06/26/2015
201526011 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/26/2015
201526011 6511.01-00 Limitation of Amount 06/26/2015
201526010 6103.08-02 Disclosure to the Department of Justice 06/26/2015
201526009 6222.01-00 Notification 06/26/2015
201526008 6201.00-00 Assessment Authority 06/26/2015
201526008 6404.00-00 Abatements 06/26/2015
201526007 6402.00-00 Authority to Make Credits or Refunds 06/26/2015
201526006 1362.02-00 Termination of Election 06/26/2015
201526005 2642.00-00 Inclusion Ratio 06/26/2015
201526005 2652.00-00 Other Definitions 06/26/2015
201526005 9100.00-00 Extension of Time for Making Certain Elections 06/26/2015
201526004 2642.00-00 Inclusion Ratio 06/26/2015
201526004 2652.00-00 Other Definitions 06/26/2015
201526004 9100.00-00 Extension of Time for Making Certain Elections 06/26/2015
201526003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2015
201526002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2015
201526001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2015
201526000 6110.00-00 Index for Public Inspection of Written Determination 06/26/2015
201525020 408.03-00 Rollover Contributions 06/19/2015
201525019 412.00-00 Minimum Funding Standards 06/19/2015
201525018 4945.04-04 Grants to Individuals 06/19/2015
201525017 4945.04-04 Grants to Individuals 06/19/2015
201525016 4945.04-04 Grants to Individuals 06/19/2015