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
Number 201525001 UILC 662.00-00 Subject Inclusion of Amounts in Gross Income of Beneficiar Release Date 06/19/2015
Number 201525000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 06/19/2015
Number 201524031 UILC 408.03-00 Subject Rollover Contributions Release Date 06/12/2015
Number 201524030 UILC 402.00-00 Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Release Date 06/12/2015
Number 201524029 UILC 408.03-00 Subject Rollover Contributions Release Date 06/12/2015
Number 201524028 UILC 408.03-00 Subject Rollover Contributions Release Date 06/12/2015
Number 201524027 UILC 402.08-00 Subject Rollover Contributions Release Date 06/12/2015
Number 201524027 UILC 403.05-00 Subject Rollover Amounts Release Date 06/12/2015
Number 201524026 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 06/12/2015
Number 201524025 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/12/2015
Number 201524024 UILC 48.00-00 Subject Energy Credit; Reforestation Credit Release Date 06/12/2015
Number 201524023 UILC 1362.01-03 Subject Late Elections Release Date 06/12/2015
Number 201524022 UILC 7701.00-00 Subject Definitions Release Date 06/12/2015
Number 201524022 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 06/12/2015
Number 201524021 UILC 45C.03-00 Subject Clinical Testing Release Date 06/12/2015
Number 201524020 UILC 851.02-00 Subject Gross Income Requirement Release Date 06/12/2015
Number 201524019 UILC 1362.01-03 Subject Late Elections Release Date 06/12/2015
Number 201524018 UILC 45.00-00 Subject Electricity Produced from Certain Renewable Sources Release Date 06/12/2015
Number 201524017 UILC 856.01-00 Subject Income Requirements Release Date 06/12/2015
Number 201524016 UILC 1502.13-00 Subject Intercompany Transactions Release Date 06/12/2015
Number 201524016 UILC 165.06-00 Subject Worthless Securities Release Date 06/12/2015
Number 201524015 UILC 7701.00-00 Subject Definitions Release Date 06/12/2015
Number 201524014 UILC 7701.00-00 Subject Definitions Release Date 06/12/2015
Number 201524013 UILC 453.00-00 Subject Installment Method (Available v. Not Available) Release Date 06/12/2015
Number 201524013 UILC 453.06-06 Subject Election Out Release Date 06/12/2015