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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201529005 7701.00-00 Definitions 07/17/2015
201529005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/17/2015
201529004 1381.00-00 Organizations to Which Part Applies 07/17/2015
201529003 2632.00-00 Special Rules for Allocation of GST Exemption 07/17/2015
201529003 2642.00-00 Inclusion Ratio 07/17/2015
201529003 9100.00-00 Extension of Time for Making Certain Elections 07/17/2015
201529002 2632.00-00 Special Rules for Allocation of GST Exemption 07/17/2015
201529002 2642.00-00 Inclusion Ratio 07/17/2015
201529002 9100.00-00 Extension of Time for Making Certain Elections 07/17/2015
201529001 1502.75-00 Filing Requirements 07/17/2015
201529001 9100.22-00 Other 07/17/2015
201529000 6110.00-00 Index for Public Inspection of Written Determination 07/17/2015
201528043 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/10/2015
201528042 408.03-00 Rollover Contributions 07/10/2015
201528041 4945.04-04 Grants to Individuals 07/10/2015
201528040 4945.04-04 Grants to Individuals 07/10/2015
201528039 4945.04-04 Grants to Individuals 07/10/2015
201528038 4976.01-00 Disqualified Benefits 07/10/2015
201528037 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 07/10/2015
201528037 1362.04-00 Inadvertent Terminations 07/10/2015
201528036 1295.02-02 Retroactive Elections 07/10/2015
201528035 150.00-00 Definitions and Special Rules 07/10/2015
201528035 150.04-00 Qualified Scholarship Funding Bond 07/10/2015
201528034 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/10/2015
201528034 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015