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
201635000 6110.00-00 Index for Public Inspection of Written Determination 08/26/2016
201634030 408.03-00 Rollover Contributions 08/19/2016
201634029 501.09-03 Inurement 08/19/2016
201634028 4945.04-04 Grants to Individuals 08/19/2016
201634027 4945.04-04 Grants to Individuals 08/19/2016
201634026 408.03-00 Rollover Contributions 08/19/2016
201634025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/19/2016
201634025 501.03-22 Scholarhips, Endowment Funds and Trusts, Student Loans 08/19/2016
201634024 402,00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/19/2016
201634023 3121.00-00 Definitions 08/19/2016
201634023 3121.01-11 Supplemental Unemployment Benefit Plans 08/19/2016
201634022 469.03-03 Definition of Activity 08/19/2016
201634021 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 08/19/2016
201634021 7701.00-00 Definitions 08/19/2016
201634020 9100.22-00 Other 08/19/2016
201634020 992.02-00 Election 08/19/2016
201634019 1361.00-00 Definitions 08/19/2016
201634019 1361.03-02 Qualified Subchapter S Trusts 08/19/2016
201634018 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/19/2016
201634018 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 08/19/2016
201634018 2056.19-02 Exception For Property Transferred to Qualified Domestic Trust 08/19/2016
201634018 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 08/19/2016
201634018 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634017 2041.03-00 General Power v. Not a General Power 08/19/2016
201634017 2514.03-00 Definition of General Power of Appointment 08/19/2016