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
201510003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/06/2015
201510003 671.02-00 Persons Treated as Grantors 03/06/2015
201510002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/06/2015
201510002 671.02-00 Persons Treated as Grantors 03/06/2015
201510001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/06/2015
201510001 671.02-00 Persons Treated as Grantors 03/06/2015
201510000 6110.00-00 Index for Public Inspection of Written Determination 03/06/2015
201509070 9100.00-00 Extension of Time for Making Certain Elections 02/27/2015
201509069 414.00-00 Definitions and Special Rules 02/27/2015
201509069 414.09-00 Certain Employee Contributions 02/27/2015
201509068 412.06-00 Minimum Funding Waiver 02/27/2015
201509067 412.06-00 Minimum Funding Waiver 02/27/2015
201509066 408.03-00 Rollover Contributions 02/27/2015
201509065 408.03-00 Rollover Contributions 02/27/2015
201509064 4945.04-04 Grants to Individuals 02/27/2015
201509063 4945.04-04 Grants to Individuals 02/27/2015
201509062 4945.04-04 Grants to Individuals 02/27/2015
201509061 4945.04-04 Grants to Individuals 02/27/2015
201509060 4945.04-04 Grants to Individuals 02/27/2015
201509059 4945.04-04 Grants to Individuals 02/27/2015
201509058 4945.04-04 Grants to Individuals 02/27/2015
201509057 4945.04-04 Grants to Individuals 02/27/2015