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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201506007 9100.00-00 Extension of Time for Making Certain Elections 02/06/2015
201506007 9100.04-00 Section 168; MACRS 02/06/2015
201506006 9100.22-00 Other 02/06/2015
201506005 45.00-00 Electricity Produced from Certain Renewable Sources 02/06/2015
201506004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2015
201506003 1361.01-04 More than One Class of Stock 02/06/2015
201506002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/06/2015
201506002 9100.00-00 Extension of Time for Making Certain Elections 02/06/2015
201506002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/06/2015
201506001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/06/2015
201506001 9100.00-00 Extension of Time for Making Certain Elections 02/06/2015
201506001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/06/2015
201506000 6110.00-00 Index for Public Inspection of Written Determination 02/06/2015
201505051 414.08-00 Church Plan 01/30/2015
201505050 414.08-00 Church Plan 01/30/2015
201505049 414.08-00 Church Plan 01/30/2015
201505048 414.08-00 Church Plan 01/30/2015
201505047 408.03-00 Rollover Contributions 01/30/2015
201505046 402.03-00 Foreign Situs Trust 01/30/2015
201505045 402.08-00 Rollover Contributions 01/30/2015
201505044 4945.04-04 Grants to Individuals 01/30/2015
201505043 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/30/2015
201505042 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/30/2015
201505042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/30/2015
201505042 501.03-25 Social Welfare Groups (See Also 0501.04-00) 01/30/2015