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.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201530004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/24/2015
201530004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/24/2015
201530003 1362.04-00 Inadvertent Terminations 07/24/2015
201530002 1362.04-00 Inadvertent Terminations 07/24/2015
201530001 453.00-00 Installment Method (Available v. Not Available) 07/24/2015
201530001 453.06-00 Timely v. Untimely Elections 07/24/2015
201530001 453.06-06 Election Out 07/24/2015
201530000 6110.00-00 Index for Public Inspection of Written Determination 07/24/2015
201529018 408.03-00 Rollover Contributions 07/17/2015
201529017 408.03-00 Rollover Contributions 07/17/2015
201529016 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/17/2015
201529015 4945.04-04 Grants to Individuals 07/17/2015
201529014 4942.03-07 Set-Asides 07/17/2015
201529013 501.35-00 "Exclusively" Test 07/17/2015
201529012 501.32-00 Income Inures v. does Not Inure to Private Individual 07/17/2015
201529011 501.07-01 Profit v. Not for Profit 07/17/2015
201529011 501.07-00 Social Clubs 07/17/2015
201529010 501.06-01 Performance of Particular Services for Members 07/17/2015
201529010 501.06-01 Performance of Particular Services for Members 07/17/2015
201529009 414.00-00 Definitions and Special Rules 07/17/2015
201529009 414.09-00 Certain Employee Contributions 07/17/2015
201529008 165.00-00 Deductions For Losses 07/17/2015
201529007 7701.00-00 Definitions 07/17/2015
201529007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/17/2015
201529006 475.05-00 Definitions 07/17/2015