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
201508006 9100.00-00 Extension of Time for Making Certain Elections 02/20/2015
201508006 9100.04-00 Section 168; MACRS 02/20/2015
201508005 168.00-00 Modified Accelerated Cost Recovery System 02/20/2015
201508005 9100.00-00 Extension of Time for Making Certain Elections 02/20/2015
201508005 9100.04-00 Section 168; MACRS 02/20/2015
201508004 168.00-00 Modified Accelerated Cost Recovery System 02/20/2015
201508004 9100.00-00 Extension of Time for Making Certain Elections 02/20/2015
201508004 9100.04-00 Section 168; MACRS 02/20/2015
201508003 754.02-00 Timeliness of Election 02/20/2015
201508003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/20/2015
201508002 1362.02-00 Termination of Election 02/20/2015
201508002 1362.02-02 Ceases to be Small Business Corporation 02/20/2015
201508002 1362.04-00 Inadvertent Terminations 02/20/2015
201508001 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/20/2015
201508001 457.09-00 Special Rules 02/20/2015
201508001 457.09-08 Length of Service Award Plans 02/20/2015
201508000 6110.00-00 Index for Public Inspection of Written Determination 02/20/2015
201507040 408.03-00 Rollover Contributions 02/13/2015
201507039 408.03-00 Rollover Contributions 02/13/2015
201507038 4945.04-04 Grants to Individuals 02/13/2015
201507037 4945.04-04 Grants to Individuals 02/13/2015
201507036 4945.04-04 Grants to Individuals 02/13/2015
201507035 4945.04-04 Grants to Individuals 02/13/2015
201507034 4945.04-04 Grants to Individuals 02/13/2015
201507033 4945.04-04 Grants to Individuals 02/13/2015