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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201443025 4945.04-04 Grants to Individuals 10/24/2014
201443024 4945.04-04 Grants to Individuals 10/24/2014
201443023 4945.04-04 Grants to Individuals 10/24/2014
201443022 4945.04-04 Grants to Individuals 10/24/2014
201443021 501.32-00 Income Inures v. does Not Inure to Private Individual 10/24/2014
201443020 501.04-01 Local Associations of Employees 10/24/2014
201443019 170.02-00 Value of Contribution 10/24/2014
201443019 170.11-00 Ordinary Income and Capital Gain Property 10/24/2014
201443018 6110.02-00 Limitation on Inspection 10/24/2014
201443017 6103.01-00 General Rule 10/24/2014
201443016 4216.06-00 Computation of Tax on Leases and Installment Sales 10/24/2014
201443016 4217.00-00 Leases 10/24/2014
201443016 4217.01-00 Lease Considered as a Sale 10/24/2014
201443016 4217.02-00 Limitation on Tax 10/24/2014
201443015 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 10/24/2014
201443015 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 10/24/2014
201443015 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/24/2014
201443015 7702.00-00 Life Insurance Contract Defined 10/24/2014
201443015 7702A.00-00 Modified Endowment Contracts 10/24/2014
201443014 1362.00-00 Election by Small Business Corporation 10/24/2014
201443014 1362.01-00 Eligible v. Ineligible 10/24/2014
201443014 1362.02-00 Termination of Election 10/24/2014
201443014 1362.02-02 Ceases to be Small Business Corporation 10/24/2014
201443013 2632.00-00 Special Rules for Allocation of GST Exemption 10/24/2014
201443013 9100.00-00 Extension of Time for Making Certain Elections 10/24/2014