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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201452008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201452007 7701.00-00 Definitions 12/26/2014
201452007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201452006 7701.00-00 Definitions 12/26/2014
201452006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201452005 7701.00-00 Definitions 12/26/2014
201452005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201452004 9100.09-00 Section 442; Accounting Periods 12/26/2014
201452003 7701.00-00 Definitions 12/26/2014
201452003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201452002 1502.08-00 Overall Foreign Loss Recapture Rules 12/26/2014
201452002 904.05-04 Overall Foreign Loss Accounts 12/26/2014
201452001 7701.00-00 Definitions 12/26/2014
201452001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201452000 6110.00-00 Index for Public Inspection of Written Determination 12/26/2014
201451067 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/19/2014
201451066 408.00-00 Individual Retirement Accounts 12/19/2014
201451065 408.00-00 Individual Retirement Accounts 12/19/2014
201451064 408.03-00 Rollover Contributions 12/18/2014
201451063 408.03-00 Rollover Contributions 12/19/2014
201451062 403.03-00 Non-Forfeitable Rights 12/19/2014
201451061 4945.04-04 Grants to Individuals 12/19/2014
201451060 4945.04-04 Grants to Individuals 12/19/2014
201451059 4945.04-04 Grants to Individuals 12/19/2014
201451058 4945.04-04 Grants to Individuals 12/19/2014