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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201617011 501.33-00 Private v. Public Interest Served 04/22/2016
201617011 501.35-00 "Exclusively" Test 04/22/2016
201617011 501.36-00 Business Activities 04/22/2016
201617011 533.02-00 Holding and Investment Companies 04/22/2016
201617010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/22/2016
201617009 901.01-00 Allowance of Credit 04/22/2016
201617008 6231.03-00 Partnership Item 04/22/2016
201617008 6231.04-00 Nonpartnership Item 04/22/2016
201617007 6512.00-00 Limitations in Case of Petition to Tax Court 04/22/2016
201617006 411.03-00 Accrued Benefit Requirements 04/22/2016
201617005 6611.00-00 Interest on Overpayments (Interest v. No Interest) 04/22/2016
201617004 101.05-00 Flexible Premium Contracts Before 1985 04/22/2016
201617004 264.03-00 Exceptions 04/22/2016
201617004 264.04-00 Key Persons 04/22/2016
201617004 264.05-00 Allocation of Interest Expense to Policy Cash Values 04/22/2016
201617004 72.07-00 Amounts Not Receivable as Annuities 04/22/2016
201617004 72.19-00 Required Distributions Where Holder Dies 04/22/2016
201617004 72.22-00 Treatment of Modified Endowment Contracts 04/22/2016
201617004 7702.00-00 Life Insurance Contract Defined 04/22/2016
201617004 7702.17-00 Change in Benefits During First 15 Years 04/22/2016
201617004 7702A.03-03 Treatment of Material Changes 04/22/2016
201617003 2010.00-00 Unified Credit Against Estate Tax 04/22/2016
201617003 9100.00-00 Extension of Time for Making Certain Elections 04/22/2016
201617002 1012.00-00 Basis of Property--Costs 04/22/2016
201617002 162.00-00 Trade or Business (Deductible v. Not Deductible) 04/22/2016