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
201532006 856.07-00 Treatment of Wholly Owned Subsidiaries 08/07/2015
201532006 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532005 9100.22-00 Other 08/07/2015
201532004 1502.21-00 Consolidated Net Operating Loss Deduction 08/07/2015
201532004 172.01-00 Carryback and Carryover 08/07/2015
201532004 9100.22-00 Other 08/07/2015
201532003 7701.00-00 Definitions 08/07/2015
201532003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2015
201532002 2010.00-00 Unified Credit Against Estate Tax 08/07/2015
201532002 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532000 6110.00-00 Index for Public Inspection of Written Determination 08/07/2015
201531025 408.03-00 Rollover Contributions 07/31/2015
201531024 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/31/2015
201531023 4945.04-03 Influencing The Outcome of Elections 07/31/2015
201531022 501.03-33 Lessening the Burdens of Government 07/31/2015
201531021 411.02-05 Suspensions 07/31/2015
201531020 6320.00-00 Collection Due Process - Lien 07/31/2015
201531020 6330.00-00 Collection Due Process - Levy 07/31/2015
201531019 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 07/31/2015
201531018 6338.00-00 Certificate of Sale; Deed of Real Property 07/31/2015
201531017 6229.02-00 Extension by Agreement 07/31/2015
201531016 164.12-00 Other 07/31/2015
201531016 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/31/2015
201531015 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 07/31/2015