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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201448004 1295.02-02 Retroactive Elections 11/28/2014
201448003 9100.04-00 Section 168; MACRS 11/28/2014
201448002 754.02-00 Timeliness of Election 11/28/2014
201448002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/28/2014
201448001 1502.21-00 Consolidated Net Operating Loss Deduction 11/28/2014
201448001 9100.22-00 Other 11/28/2014
201448000 6110.00-00 Index for Public Inspection of Written Determination 11/28/2014
201447061 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 11/21/2014
201447060 408.03-00 Rollover Contributions 11/21/2014
201447059 408.03-00 Rollover Contributions 11/21/2014
201447058 408.03-00 Rollover Contributions 11/21/2014
201447057 408.03-00 Rollover Contributions 11/21/2014
201447056 408.03-00 Rollover Contributions 11/21/2014
201447055 408.03-00 Rollover Contributions 11/21/2014
201447054 408.03-00 Rollover Contributions 11/21/2014
201447053 408.03-00 Rollover Contributions 11/21/2014
201447052 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/21/2014
201447051 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/21/2014
201447050 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/21/2014
201447049 501.03-03 Trusts 11/21/2014
201447048 4945.04-04 Grants to Individuals 11/21/2014
201447047 4945.04-04 Grants to Individuals 11/21/2014
201447046 4945.04-04 Grants to Individuals 11/21/2014
201447045 4945.04-04 Grants to Individuals 11/21/2014
201447044 4945.04-04 Grants to Individuals 11/21/2014