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
201619004 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/06/2016
201619004 9100.00-00 Extension of Time for Making Certain Elections 05/06/2016
201619004 988.00-00 Treatment of Certain Foreign Currency Transactions 05/06/2016
201619003 1382.00-00 Taxable Income of Cooperatives 05/06/2016
201619002 7704.03-00 Qualifying Income 05/06/2016
201619001 708.00-00 Continuation of Partnership 05/06/2016
201619001 708.01-00 Termination 05/06/2016
201619001 708.02-00 Merger, Conversion or Consolidation 05/06/2016
201619001 708.03-00 Division 05/06/2016
201619000 6110.00-00 Index for Public Inspection of Written Determination 05/06/2016
201618019 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/29/2016
201618018 4945.04-04 Grants to Individuals 04/29/2016
201618017 408.03-00 Rollover Contributions 04/29/2016
201618016 408.03-00 Rollover Contributions 04/29/2016
201618015 408.03-00 Rollover Contributions 04/29/2016
201618014 402.08-00 Rollover Contributions 04/29/2016
201618013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/29/2016
201618012 4945.04-04 Grants to Individuals 04/29/2016
201618011 408.00-00 Individual Retirement Accounts 04/29/2016
201618010 9832.00-00 Definitions for Chapter 100 04/29/2016
201618009 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/29/2016
201618009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/29/2016
201618008 1400N.00-00 Tax Benefits for Gulf Opportunity Zone 04/29/2016
201618007 9100.22-00 Other 04/29/2016
201618007 992.02-00 Election 04/29/2016