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
201507032 4945.04-04 Grants to Individuals 02/13/2015
201507031 4945.04-04 Grants to Individuals 02/13/2015
201507030 4945.04-04 Grants to Individuals 02/13/2015
201507029 4945.04-04 Grants to Individuals 02/13/2015
201507028 4945.04-04 Grants to Individuals 02/13/2015
201507027 4945.04-04 Grants to Individuals 02/13/2015
201507026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/13/2015
201507026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/13/2015
201507026 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 02/13/2015
201507025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/13/2015
201507024 509.02-01 Publicly Supported Organizations 02/13/2015
201507023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/13/2015
201507022 168.36-00 Additional First Year Depreciation 02/13/2015
201507021 1362.01-03 Late Elections 02/13/2015
201507020 50.00-00 Special Rules for Computing Investment Credit 02/13/2015
201507020 50.01-01 Early Disposition 02/13/2015
201507019 475.00-00 Mark to Market Accounting Method for Dealers in Securities 02/13/2015
201507019 7701.29-01 Clarification of FMV in the Case of Nonrecourse Indebtedness 02/13/2015
201507018 701.00-00 Partners, Not Partnerships, Subject to Tax 02/13/2015
201507017 9100.00-00 Extension of Time for Making Certain Elections 02/13/2015
201507016 9100.00-00 Extension of Time for Making Certain Elections 02/13/2015
201507016 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 02/13/2015
201507016 911.11-00 Election 02/13/2015
201507016 911.11-01 Timely filed returns 02/13/2015
201507015 168.00-00 Modified Accelerated Cost Recovery System 02/13/2015
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