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
201508002 1362.04-00 Inadvertent Terminations 02/20/2015
201508001 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/20/2015
201508001 457.09-00 Special Rules 02/20/2015
201508001 457.09-08 Length of Service Award Plans 02/20/2015
201508000 6110.00-00 Index for Public Inspection of Written Determination 02/20/2015
201507040 408.03-00 Rollover Contributions 02/13/2015
201507039 408.03-00 Rollover Contributions 02/13/2015
201507038 4945.04-04 Grants to Individuals 02/13/2015
201507037 4945.04-04 Grants to Individuals 02/13/2015
201507036 4945.04-04 Grants to Individuals 02/13/2015
201507035 4945.04-04 Grants to Individuals 02/13/2015
201507034 4945.04-04 Grants to Individuals 02/13/2015
201507033 4945.04-04 Grants to Individuals 02/13/2015
201507032 4945.04-04 Grants to Individuals 02/13/2015
201507031 4945.04-04 Grants to Individuals 02/13/2015
201507030 4945.04-04 Grants to Individuals 02/13/2015
201507029 4945.04-04 Grants to Individuals 02/13/2015
201507028 4945.04-04 Grants to Individuals 02/13/2015
201507027 4945.04-04 Grants to Individuals 02/13/2015
201507026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/13/2015
201507026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/13/2015
201507026 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 02/13/2015
201507025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/13/2015
201507024 509.02-01 Publicly Supported Organizations 02/13/2015
201507023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/13/2015