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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201422027 4943.04-03 Business Enterprise 05/30/2014
201422026 4945.04-04 Grants to Individuals 05/30/2014
201422025 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 05/30/2014
201422025 501.09-04 Membership 05/30/2014
201422024 59.00-00 Other Definitions and Special Rules 05/30/2014
201422024 9100.00-00 Extension of Time for Making Certain Elections 05/30/2014
201422023 59.00-00 Other Definitions and Special Rules 05/30/2014
201422023 9100.00-00 Extension of Time for Making Certain Elections 05/30/2014
201422022 59.00-00 Other Definitions and Special Rules 05/30/2014
201422022 9100.00-00 Extension of Time for Making Certain Elections 05/30/2014
201422021 1295.02-02 Retroactive Elections 05/30/2014
201422020 1362.01-03 Late Elections 05/30/2014
201422019 1295.02-02 Retroactive Elections 05/30/2014
201422018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/30/2014
201422017 355.01-01 Split-Off 05/30/2014
201422017 368.04-00 Assets for Control of Transferee (Type "D") 05/30/2014
201422016 59.00-00 Other Definitions and Special Rules 05/30/2014
201422016 9100.00-00 Extension of Time for Making Certain Elections 05/30/2014
201422015 9100.02-03 R and D Expenditures 05/30/2014
201422015 9100.04-00 Section 168; MACRS 05/30/2014
201422014 2632.00-00 Special Rules for Allocation of GST Exemption 05/30/2014
201422014 9100.00-00 Extension of Time for Making Certain Elections 05/30/2014
201422013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2014
201422013 7701.00-00 Definitions 05/30/2014
201422012 355.01-00 Spin-Off 05/30/2014