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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201524004 1381.00-00 Organizations to Which Part Applies 06/12/2015
201524003 1381.00-00 Organizations to Which Part Applies 06/12/2015
201524002 1381.00-00 Organizations to Which Part Applies 06/12/2015
201524001 9100.09-00 Section 442; Accounting Periods 06/12/2015
201524000 6110.00-00 Index for Public Inspection of Written Determination 06/12/2015
201523032 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523031 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523030 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523029 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523028 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523027 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523026 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523025 408.03-00 Rollover Contributions 06/05/2015
201523024 408.03-00 Rollover Contributions 06/05/2015
201523023 408.03-00 Rollover Contributions 06/05/2015
201523022 501.03-20 Religious Organizations 06/05/2015
201523022 501.33-00 Private v. Public Interest Served 06/05/2015
201523021 501.33-00 Private v. Public Interest Served 06/05/2015
201523021 501.35-00 "Exclusively" Test 06/05/2015
201523020 402.08-05 By a Surviving Spouse 06/05/2015
201523018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/05/2015
201523018 7704.03-00 Qualifying Income 06/05/2015
201523017 301.00-00 Distributions of Property 06/05/2015
201523017 671.02-00 Persons Treated as Grantors 06/05/2015
201523017 7701.03-00 Association v. Trust 06/05/2015