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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201645022 408.03-00 Rollover Contributions 11/04/2016
201645021 408.03-00 Rollover Contributions 11/04/2016
201645020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/04/2016
201645019 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/04/2016
201645018 4945.04-04 Grants to Individuals 11/04/2016
201645017 501.36-00 Business Activities 11/04/2016
201645016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201645014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201645013 7605.01-00 Restrictions on Examination of Taxpayer 11/04/2016
201645012 409A.00-00 Nonqualified Deferred Compensation 11/04/2016
201645011 4943.00-00 Excise Taxes on Excess Business Holdings 11/04/2016
201645010 807.03-03 Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate 11/04/2016
201645009 9100.00-00 Extension of Time for Making Certain Elections 11/04/2016
201645009 9100.10-00 Section 446 11/04/2016
201645009 9100.10-01 Accounting Methods 11/04/2016
201645008 754.02-00 Timeliness of Election 11/04/2016
201645008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/04/2016
201645007 1362.01-02 Election After Termination 11/04/2016
201645007 1362.01-03 Late Elections 11/04/2016
201645006 2010.04-00 Portability Election under � 2010(c)(5)(A) 11/04/2016
201645006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 11/04/2016
201645005 1362.04-00 Inadvertent Terminations 11/04/2016
201645004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/04/2016
201645004 9100.22-00 Other 11/04/2016
201645003 9100.22-00 Other 11/04/2016