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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Nimewo UILC Sijè Dat Piblikasyon
201502000 6110.00-00 Index for Public Inspection of Written Determination 01/09/2015
201501027 9100.00-00 Extension of Time for Making Certain Elections 01/02/2015
201501026 408.03-00 Rollover Contributions 01/02/2015
201501025 401.01-03 Definitely Determinable Benefits Under a Pension Plan 01/02/2015
201501024 4945.04-04 Grants to Individuals 01/02/2015
201501023 4945.04-04 Grants to Individuals 01/02/2015
201501022 4945.04-04 Grants to Individuals 01/02/2015
201501021 4945.04-04 Grants to Individuals 01/02/2015
201501020 4945.04-04 Grants to Individuals 01/02/2015
201501019 4945.04-04 Grants to Individuals 01/02/2015
201501018 4945.04-04 Grants to Individuals 01/02/2015
201501017 4945.04-04 Grants to Individuals 01/02/2015
201501016 4942.03-07 Set-Asides 01/02/2015
201501015 501.07-00 Social Clubs 01/02/2015
201501014 419.00-00 treatment of Funded Welfare Benefit Plans 01/02/2015
201501014 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 01/02/2015
201501014 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/02/2015
201501014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/02/2015
201501013 864.01-00 U.S. Trade or Business 01/02/2015
201501013 864.01-02 Trade or Business Conducted Through Partnership 01/02/2015
201501013 864.01-04 Trading in Securities 01/02/2015
201501012 1258.00-00 Recharacterization of Gain from Certain Transactions 01/02/2015
201501012 465.02-00 Activities to Which Section Applies 01/02/2015
201501012 9300.00-00 Tax Shelters - Listed Transactions and Other Abusive Transactions 01/02/2015
201501012 9999.97-00 Substance v. Form Issues Not Contained in Present List 01/02/2015