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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201606024 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016
201606023 42.00-00 Low-Income Housing Credit 02/05/2016
201606023 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606022 42.00-00 Low-Income Housing Credit 02/05/2016
201606022 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606021 42.00-00 Low-Income Housing Credit 02/05/2016
201606021 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606020 104.02-00 Workmen's Compensation 02/05/2016
201606019 1502.75-00 Filing Requirements 02/05/2016
201606019 9100.20-00 Section 1502; Election to File Consolidated Return 02/05/2016
201606018 142.04-00 Qualified Residential Rental Project 02/05/2016
201606018 42.00-00 Low-Income Housing Credit 02/05/2016
201606018 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606017 337.13-00 Loss on Stock of Subsidiary 02/05/2016
201606017 337.16-00 Loss Disallowance 02/05/2016
201606017 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/05/2016
201606016 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606015 83.02-00 Election to Include in Gross Income in Year of Transfer 02/05/2016
201606014 355.03-00 Active Business 02/05/2016
201606013 2010.00-00 Unified Credit Against Estate Tax 02/05/2016
201606013 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016
201606012 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/05/2016
201606012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/05/2016
201606011 7701.00-00 Definitions 02/05/2016
201606010 7701.00-00 Definitions 02/05/2016