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
201609001 4940.02-01 Gross Investment Income--Items Included 02/26/2016
201609001 4941.04-00 Definition of Self-Dealing 02/26/2016
201609001 4942.03-05 Qualifying Distribution 02/26/2016
201609001 4944.05-00 Definitions 02/26/2016
201609001 4945.04-00 Definition of Taxable Expenditure 02/26/2016
201609001 501.03-02 Foundations 02/26/2016
201609001 507.06-00 Imposition of Tax 02/26/2016
201609000 6110.00-00 Index for Public Inspection of Written Determination 02/26/2016
201608021 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/19/2016
201608020 4945.04-04 Grants to Individuals 02/19/2016
201608019 4945.04-04 Grants to Individuals 02/19/2016
201608018 4945.04-04 Grants to Individuals 02/19/2016
201608017 4945.04-04 Grants to Individuals 02/19/2016
201608016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2016
201608016 501.03-08 Educational Organizations 02/19/2016
201608015 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/19/2016
201608014 6221.00-00 Tax Treatment Determined At Partnership Level 02/19/2016
201608014 6231.03-00 Partnership Item 02/19/2016
201608013 6103.02-00 Definitions 02/19/2016
201608012 170.00-00 Charitable, Etc. Contributions and Gifts 02/19/2016
201608012 170.12-09 Substantiation 02/19/2016
201608011 7704.03-00 Qualifying Income 02/19/2016
201608010 2010.00-00 Unified Credit Against Estate Tax 02/19/2016
201608010 9100.00-00 Extension of Time for Making Certain Elections 02/19/2016
201608009 2642.00-00 Inclusion Ratio 02/19/2016