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.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201635005 9100.00-00 Extension of Time for Making Certain Elections 08/26/2016
201635004 115.00-00 Income of States, Municipalities, etc. 08/26/2016
201635004 115.03-00 Essential Governmental Function 08/26/2016
201635004 115.06-00 Income Accruing to the State 08/26/2016
201635004 3121.01-00 Wages 08/26/2016
201635004 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 08/26/2016
201635004 3306.03-00 Employment 08/26/2016
201635003 9100.22-00 Other 08/26/2016
201635003 992.02-00 Election 08/26/2016
201635002 1362.04-00 Inadvertent Terminations 08/26/2016
201635001 1361.05-00 Qualified Subchapter S Subsidiary 08/26/2016
201635001 368.06-00 Change in Identity, etc. (Type "F") 08/26/2016
201635000 6110.00-00 Index for Public Inspection of Written Determination 08/26/2016
201634030 408.03-00 Rollover Contributions 08/19/2016
201634029 501.09-03 Inurement 08/19/2016
201634028 4945.04-04 Grants to Individuals 08/19/2016
201634027 4945.04-04 Grants to Individuals 08/19/2016
201634026 408.03-00 Rollover Contributions 08/19/2016
201634025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/19/2016
201634025 501.03-22 Scholarhips, Endowment Funds and Trusts, Student Loans 08/19/2016
201634024 402,00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/19/2016
201634023 3121.00-00 Definitions 08/19/2016
201634023 3121.01-11 Supplemental Unemployment Benefit Plans 08/19/2016
201634022 469.03-03 Definition of Activity 08/19/2016
201634021 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 08/19/2016