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
201447055 408.03-00 Rollover Contributions 11/21/2014
201447054 408.03-00 Rollover Contributions 11/21/2014
201447053 408.03-00 Rollover Contributions 11/21/2014
201447052 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/21/2014
201447051 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/21/2014
201447050 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/21/2014
201447049 501.03-03 Trusts 11/21/2014
201447048 4945.04-04 Grants to Individuals 11/21/2014
201447047 4945.04-04 Grants to Individuals 11/21/2014
201447046 4945.04-04 Grants to Individuals 11/21/2014
201447045 4945.04-04 Grants to Individuals 11/21/2014
201447044 4945.04-04 Grants to Individuals 11/21/2014
201447043 4941.04-00 Definition of Self-Dealing 11/21/2014
201447043 4943.03-00 Definition of Excess Business Holdings 11/21/2014
201447043 4944.05-00 Definitions 11/21/2014
201447042 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/21/2014
201447041 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/21/2014
201447040 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/21/2014
201447039 501.14-00 Credit Unions 11/21/2014
201447038 6901.00-00 Transferred Assets (See 9113.00-00) 11/21/2014
201447037 6230.01-00 Coordination with Deficiency Proceedings 11/21/2014
201447036 6231.05-00 Affected Item 11/21/2014
201447035 50.00.00-00 LEVY 11/21/2014
201447034 6427.13-00 Income Tax Credit in Lieu of Payment 11/21/2014
201447034 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 11/21/2014