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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201547010 408.03-00 Rollover Contributions 11/20/2015
201547009 402.08-00 Rollover Contributions 11/20/2015
201547008 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/20/2015
201547007 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 11/20/2015
201547006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/20/2015
201547005 6334.00-00 Property Exempt From Levy 11/20/2015
201547004 1234.00-00 Option to Buy or Sell 11/20/2015
201547004 1234.03-00 Sale v. Option 11/20/2015
201547004 446.01-00 Clearly v. Not Clearly Reflecting Income 11/20/2015
201547004 481.00-00 Adjustments Required by Changes in Method of Accounting 11/20/2015
201547003 351.13-00 Investment Company Exception 11/20/2015
201547003 721.00-00 Nonrecognition of Gain or Loss on Contributions 11/20/2015
201547002 468A.04-02 Revised Schedules 11/20/2015
201547001 468A.04-02 Revised Schedules 11/20/2015
201547000 6110.00-00 Index for Public Inspection of Written Determination 11/20/2015
201546013 408.03-00 Rollover Contributions 11/13/2015
201546012 415.12-00 Qualified Governmental Excess Benefit Plans 11/13/2015
201546011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/13/2015
201546011 9100.22-00 Other 11/13/2015
201546010 1295.02-02 Retroactive Elections 11/13/2015
201546009 1001.22-00 Modifications of debt instruments 11/13/2015
201546008 468A.04-02 Revised Schedules 11/13/2015
201546007 468A.04-02 Revised Schedules 11/13/2015
201546006 856.00-00 Definition of Real Estate Investment Trust 11/13/2015
201546006 856.01-00 Income Requirements 11/13/2015