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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Number UILC Subject Release Date
201632006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2016
201632006 754.02-00 Timeliness of Election 08/05/2016
201632006 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2016
201632005 2010.00-00 Unified Credit Against Estate Tax 08/05/2016
201632005 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/05/2016
201632003 2010.00-00 Unified Credit Against Estate Tax 08/05/2016
201632003 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632002 1502.21-00 Consolidated Net Operating Loss Deduction 08/05/2016
201632002 9100.22-00 Other 08/05/2016
201632001 2010.00-00 Unified Credit Against Estate Tax 08/05/2016
201632001 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632000 6110.00-00 Index for Public Inspection of Written Determination 08/05/2016
201631032 408.03-00 Rollover Contributions 10/07/2016
201631015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/29/2016
201631014 501.32-00 Income Inures v. does Not Inure to Private Individual 07/29/2016
201631014 501.33-00 Private v. Public Interest Served 07/29/2016
201631013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2016
201631012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2016
201631011 9999.92-01 Freedom of Information Act 07/29/2016
201631010 9100.22-00 Other 07/29/2016
201631010 992.02-00 Election 07/29/2016
201631009 9100.00-00 Extension of Time for Making Certain Elections 07/29/2016
201631009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/29/2016