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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201451006 108.02-00 Reduction of Tax Attributes 12/19/2014
201451006 108.02-01 Election to Reduce Basis of Depreciable Property First 12/19/2014
201451006 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/19/2014
201451005 2601.00-00 Tax On Generation Skipping Transfers 12/19/2014
201451004 165.00-00 Deductions For Losses 12/19/2014
201451004 453.00-00 Installment Method (Available v. Not Available) 12/19/2014
201451003 483.02-01 Indefinite as to Time, Liability, or Amount (Contingent) 12/19/2014
201451002 7704.03-00 Qualifying Income 12/19/2014
201451001 1362.04-00 Inadvertent Terminations 12/19/2014
201451000 6110.00-00 Index for Public Inspection of Written Determination 12/19/2014
201450037 408.03-00 Rollover Contributions 12/12/2014
201450036 408.03-00 Rollover Contributions 12/12/2014
201450035 408.03-00 Rollover Contributions 12/12/2014
201450034 408.03-00 Rollover Contributions 12/12/2014
201450033 4945.04-04 Grants to Individuals 12/12/2014
201450032 4945.04-04 Grants to Individuals 12/12/2014
201450031 4945.04-04 Grants to Individuals 12/12/2014
201450030 4945.04-04 Grants to Individuals 12/12/2014
201450029 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/12/2014
201450028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/12/2014
201450027 4945.04-04 Grants to Individuals 12/12/2014
201450026 4945.04-04 Grants to Individuals 12/12/2014
201450025 4945.04-04 Grants to Individuals 12/12/2014
201450024 4945.04-04 Grants to Individuals 12/12/2014