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
201533024 408.03-00 Rollover Contributions 08/14/2015
201533023 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/14/2015
201533022 7428.02-00 Revocation (Gladstone Issue) 08/14/2015
201533021 4945.04-04 Grants to Individuals 08/14/2015
201533020 4945.04-04 Grants to Individuals 08/14/2015
201533019 4945.04-04 Grants to Individuals 08/14/2015
201533018 4945.04-04 Grants to Individuals 08/14/2015
201533017 4945.04-04 Grants to Individuals 08/14/2015
201533016 4942.03-07 Set-Asides 08/14/2015
201533015 4942.03-07 Set-Asides 08/14/2015
201533014 501.32-00 Income Inures v. does Not Inure to Private Individual 08/14/2015
201533013 412.06-00 Minimum Funding Waiver 08/14/2015
201533012 6041.05-00 Payments Specifically Included 08/14/2015
201533012 6045.07-01 Payments to Attorneys for Third Parties 08/14/2015
201533012 6050J.00-00 Returns Relating to Foreclosures and Abandonments of Security 08/14/2015
201533011 162.04-03 Capture Insurance 08/14/2015
201533011 832.00-00 Insurance Company Taxable Income 08/14/2015
201533010 1362.04-00 Inadvertent Terminations 08/14/2015
201533009 7701.00-00 Definitions 08/14/2015
201533009 9100.00-00 Extension of Time for Making Certain Elections 08/14/2015
201533009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2015
201533008 7701.00-00 Definitions 08/14/2015
201533008 9100.00-00 Extension of Time for Making Certain Elections 08/14/2015
201533008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2015
201533007 7701.00-00 Definitions 08/14/2015