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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201518011 42.00-00 Low-Income Housing Credit 05/01/2015
201518011 9100.01-00 Section 42; Low-Income Housing Credit 05/01/2015
201518010 856.01-00 Income Requirements 05/01/2015
201518009 163.00-00 Interest 05/01/2015
201518009 9100.00-00 Extension of Time for Making Certain Elections 05/01/2015
201518008 1361.01-04 More than One Class of Stock 05/01/2015
201518007 7520.01-00 Election In the Case of Charitable Transfers 05/01/2015
201518007 9100.00-00 Extension of Time for Making Certain Elections 05/01/2015
201518006 9100.00-00 Extension of Time for Making Certain Elections 05/01/2015
201518006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2015
201518005 2601.03-06 Terminations of Interest in and Distributions From Trusts 05/01/2015
201518004 2601.03-06 Terminations of Interest in and Distributions From Trusts 05/01/2015
201518003 2601.03-06 Terminations of Interest in and Distributions From Trusts 05/01/2015
201518002 2601.03-06 Terminations of Interest in and Distributions From Trusts 05/01/2015
201518001 7701.00-00 Definitions 05/01/2015
201518001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2015
201518000 6110.00-00 Index for Public Inspection of Written Determination 05/01/2015
201517027 7805.00-00 Rules and Regulations 04/24/2015
201517026 7805.00-00 Rules and Regulations 04/24/2015
201517025 4945.04-04 Grants to Individuals 04/24/2015
201517024 4945.04-04 Grants to Individuals 04/24/2015
201517023 4945.04-04 Grants to Individuals 04/24/2015
201517022 4945.04-04 Grants to Individuals 04/24/2015
201517021 4945.04-04 Grants to Individuals 04/24/2015
201517020 4945.04-04 Grants to Individuals 04/24/2015