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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Number UILC Subject Release Date
201716000 6110.00-00 Index for Public Inspection of Written Determination 04/21/2017
201715005 4945.04-04 Grants to Individuals 04/14/2017
201715004 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/14/2017
201715003 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/14/2017
201715003 501.06-01 Performance of Particular Services for Members 04/14/2017
201715002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/14/2017
201715001 414.03-00 Employees of Businesses Under Common Control 04/14/2017
201715001 414.13-00 Employees of an Affiliated Service Group 04/14/2017
201715001 415.02-00 Limitation for Defined Contribution Plans 04/14/2017
201715000 6110.00-00 Index for Public Inspection of Written Determination 04/14/2017
201714035 4945.04-04 Grants to Individuals 04/07/2017
201714034 4945.04-04 Grants to Individuals 04/07/2017
201714033 4945.04-04 Grants to Individuals 04/07/2017
201714032 4945.04-04 Grants to Individuals 04/07/2017
201714031 501.32-00 Income Inures v. does Not Inure to Private Individual 04/07/2017
201714031 501.33-00 Private v. Public Interest Served 04/07/2017
201714031 501.36-00 Business Activities 04/07/2017
201714030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/07/2017
201714030 501.33-00 Private v. Public Interest Served 04/07/2017
201714029 199.04-01 Cost of Goods Sold Allocable to Domestic Production Gross Receipts 04/07/2017
201714029 199.04-02 Other Deductions Poperly Allocable to Domestic Production Gross Receipts or Gross Income Attributable to Domestic Production Gross Receipts 04/07/2017
201714029 861.08-00 Allocation and Apportionment of Deductions (In General) 04/07/2017
201714028 707.00-00 Transactions Between Partner and Partnership 04/07/2017
201714027 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/07/2017
201714027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/07/2017
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