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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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Showing 20201 - 20225 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201534006 | 9100.10-00 | Section 446 | 08/21/2015 |
| 201534005 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 08/21/2015 |
| 201534005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2015 |
| 201534004 | 7701.00-00 | Definitions | 08/21/2015 |
| 201534004 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2015 |
| 201534003 | 7701.00-00 | Definitions | 08/21/2015 |
| 201534003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2015 |
| 201534002 | 7701.00-00 | Definitions | 08/21/2015 |
| 201534002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2015 |
| 201534001 | 167.22-01 | Normalization Rules | 08/21/2015 |
| 201534000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/21/2015 |
| 201533026 | 408.03-00 | Rollover Contributions | 08/14/2015 |
| 201533025 | 408.03-00 | Rollover Contributions | 08/14/2015 |
| 201533024 | 408.03-00 | Rollover Contributions | 08/14/2015 |
| 201533023 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 08/14/2015 |
| 201533022 | 7428.02-00 | Revocation (Gladstone Issue) | 08/14/2015 |
| 201533021 | 4945.04-04 | Grants to Individuals | 08/14/2015 |
| 201533020 | 4945.04-04 | Grants to Individuals | 08/14/2015 |
| 201533019 | 4945.04-04 | Grants to Individuals | 08/14/2015 |
| 201533018 | 4945.04-04 | Grants to Individuals | 08/14/2015 |
| 201533017 | 4945.04-04 | Grants to Individuals | 08/14/2015 |
| 201533016 | 4942.03-07 | Set-Asides | 08/14/2015 |
| 201533015 | 4942.03-07 | Set-Asides | 08/14/2015 |
| 201533014 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 08/14/2015 |
| 201533013 | 412.06-00 | Minimum Funding Waiver | 08/14/2015 |
