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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201533007 9100.00-00 Extension of Time for Making Certain Elections 08/14/2015
201533007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2015
201533006 856.07-00 Treatment of Wholly Owned Subsidiaries 08/14/2015
201533005 856.07-00 Treatment of Wholly Owned Subsidiaries 08/14/2015
201533005 9100.00-00 Extension of Time for Making Certain Elections 08/14/2015
201533004 1502.75-00 Filing Requirements 08/14/2015
201533004 9100.20-00 Section 1502; Election to File Consolidated Return 08/14/2015
201533003 9100.22-00 Other 08/14/2015
201533003 992.02-00 Election 08/14/2015
201533002 45.00-00 Electricity Produced from Certain Renewable Sources 08/14/2015
201533001 45.00-00 Electricity Produced from Certain Renewable Sources 08/14/2015
201533000 6110.00-00 Index for Public Inspection of Written Determination 08/14/2015
201532042 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/07/2015
201532041 408.03-00 Rollover Contributions 08/07/2015
201532040 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/07/2015
201532039 408.03-00 Rollover Contributions 08/07/2015
201532038 408.03-00 Rollover Contributions 08/07/2015
201532037 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/07/2015
201532036 414.09-00 Certain Employee Contributions 08/07/2015
201532036 401.29-00 Cash or Deferred Arrangements 08/07/2015
201532036 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 08/07/2015
201532036 3401.01-00 Wages Subject to Withholding 08/07/2015
201532035 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 08/07/2015
201532034 45O.00-00 Agriculture Chemicals Security Credit 08/07/2015
201532033 954.03-00 Foreign Base Company Sales Income 08/07/2015