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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201516058 7701.00-00 Definitions 04/17/2015
201516058 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516057 7701.00-00 Definitions 04/17/2015
201516057 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516056 2518.00-00 Disclaimers 04/17/2015
201516056 2518.01-00 Requirements for a Qualified Disclaimer 04/17/2015
201516056 2518.01-02 Acceptance of Benefits 04/17/2015
201516056 2518.01-03 Joint Property 04/17/2015
201516056 2518.01-04 Passage Without Direction by Disclaimant 04/17/2015
201516056 2518.02-02 Severable Property 04/17/2015
201516056 2518.04-00 Disclaimer by Surviving Spouse 04/17/2015
201516055 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 04/17/2015
201516055 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516054 1362.00-00 Election by Small Business Corporation 04/17/2015
201516054 1362.01-03 Late Elections 04/17/2015
201516053 1362.01-03 Late Elections 04/17/2015
201516053 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516052 9100.22-00 Other 04/17/2015
201516052 992.02-00 Election 04/17/2015
201516051 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 04/17/2015
201516050 301.00-00 Distributions of Property 04/17/2015
201516050 305.03-00 Distributions in Lieu of Money 04/17/2015
201516049 856.00-00 Definition of Real Estate Investment Trust 04/17/2015
201516049 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516048 7701.00-00 Definitions 04/17/2015