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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Número UILC Asunto Fecha de publicación
201628005 408.02-01 Benefit Distributions 07/08/2016
201628004 401.06-00 Required Distributions 07/08/2016
201628004 401.06-02 Employee Dies Before Entire Interest Distributed 07/08/2016
201628004 408.02-01 Benefit Distributions 07/08/2016
201628003 1502.21-00 Consolidated Net Operating Loss Deduction 07/08/2016
201628003 172.01-00 Carryback and Carryover 07/08/2016
201628003 9100.22-00 Other 07/08/2016
201628002 121.01-00 General Requirements 07/08/2016
201628001 7701.00-00 Definitions 07/08/2016
201628000 6110.00-00 Index for Public Inspection of Written Determination 07/08/2016
201627008 9100.00-00 Extension of Time for Making Certain Elections 07/01/2016
201627007 408.03-00 Rollover Contributions 07/01/2016
201627006 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/01/2016
201627005 4942.03-07 Set-Asides 07/01/2016
201627004 4945.04-04 Grants to Individuals 07/01/2016
201627003 4945.04-04 Grants to Individuals 07/01/2016
201627002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/01/2016
201627001 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/01/2016
201627001 357.02-02 Exceptions 07/01/2016
201627001 361.02-00 Distributions 07/01/2016
201627001 361.02-02 Certain Transfers to Creditors 07/01/2016
201627001 368.09-00 Plan of Reorganization 07/01/2016
201627000 6110.00-00 Index for Public Inspection of Written Determination 07/01/2016
201626029 408.03-00 Rollover Contributions 06/24/2016
201626028 4945.04-04 Grants to Individuals 06/24/2016