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
201522005 1502.77-00 Common Parent Agent for Subsidiaries 05/29/2015
201522005 6501.08-09 Execution by Corporate Officer 05/29/2015
201522004 3401.01-00 Wages Subject to Withholding 05/29/2015
201522003 7701.00-00 Definitions 05/29/2015
201522002 856.01-00 Income Requirements 05/29/2015
201522001 301.00-00 Distributions of Property 05/29/2015
201522000 6110.00-00 Index for Public Inspection of Written Determination 05/29/2015
201521023 408.03-00 Rollover Contributions 05/22/2015
201521022 402.08-00 Rollover Contributions 05/22/2015
201521020 4945.04-04 Grants to Individuals 05/22/2015
201521019 4945.04-04 Grants to Individuals 05/22/2015
201521018 4945.04-04 Grants to Individuals 05/22/2015
201521017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/22/2015
201521016 501.03-05 Corporations 05/22/2015
201521015 856.07-00 Treatment of Wholly Owned Subsidiaries 05/22/2015
201521015 9100.00-00 Extension of Time for Making Certain Elections 05/22/2015
201521014 851.01-00 Election to be Regulated Investment Company 05/22/2015
201521014 9100.00-00 Extension of Time for Making Certain Elections 05/22/2015
201521013 409A.00-00 Nonqualified Deferred Compensation 05/22/2015
201521013 409A.01-00 Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options 05/22/2015
201521012 446.04-00 Change of Methods (Permissible v. Not Permissible) 05/22/2015
201521012 481.00-00 Adjustments Required by Changes in Method of Accounting 05/22/2015
201521012 734.00-00 Optional Adjustment to Basis of Undistributed Partnership Property 05/22/2015
201521012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/22/2015
201521011 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 05/22/2015