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
201624001 4941.04-00 Definition of Self-Dealing 06/10/2016
201624000 6110.00-00 Index for Public Inspection of Written Determination 06/10/2016
201623018 4945.04-04 Grants to Individuals 06/03/2016
201623017 4945.04-04 Grants to Individuals 06/03/2016
201623016 4945.04-04 Grants to Individuals 06/03/2016
201623015 4945.04-04 Grants to Individuals 06/03/2016
201623014 4945.04-04 Grants to Individuals 06/03/2016
201623013 501.04-07 Homeowners Association 06/03/2016
201623012 501.07-00 Social Clubs 06/03/2016
201623011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2016
201623010 6404.05-00 Penalty Assessments 06/03/2016
201623010 6702.00-00 Frivolous Income Tax Return 06/03/2016
201623009 108.01-04 Qualified Real Property Business Indebtedness Exclusion 06/03/2016
201623008 7701.00-00 Definitions 06/03/2016
201623007 857.02-02 Income from Foreclosure Property 06/03/2016
201623007 860G.00-00 Other Definitions and Special Rules 06/03/2016
201623006 162.21-01 Fines and Penalties 06/03/2016
201623005 9100.00-00 Extension of Time for Making Certain Elections 06/03/2016
201623004 7701.00-00 Definitions 06/03/2016
201623004 9100.00-00 Extension of Time for Making Certain Elections 06/03/2016
201623004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/03/2016
201623003 131.02-00 Difficulty of Care Payments 06/03/2016
201623003 6041.08-00 Payments By United States Or A State 06/03/2016
201623003 6051.00-00 Receipts for Employees 06/03/2016
201623002 1362.04-00 Inadvertent Terminations 06/03/2016