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
201427008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/03/2014
201427008 2041.02-00 Post-1942 Powers 07/03/2014
201427008 2041.03-00 General Power v. Not a General Power 07/03/2014
201427007 1362.04-00 Inadvertent Terminations 07/03/2014
201427006 1295.02-02 Retroactive Elections 07/03/2014
201427005 1295.02-02 Retroactive Elections 07/03/2014
201427004 1295.02-02 Retroactive Elections 07/03/2014
201427003 1295.02-02 Retroactive Elections 07/03/2014
201427002 1295.02-02 Retroactive Elections 07/03/2014
201427001 856.00-00 Definition of Real Estate Investment Trust 07/03/2014
201427000 6110.00-00 Index for Public Inspection of Written Determination 07/03/2014
201426035 501.03-08 Educational Organizations 06/27/2014
201426034 408.06-00 Distributions 06/27/2014
201426033 408.03-00 Rollover Contributions 06/27/2014
201426032 402.08-00 Rollover Contributions 06/27/2014
201426031 408.03-00 Rollover Contributions 06/27/2014
201426030 4945.04-04 Grants to Individuals 06/27/2014
201426029 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/27/2014
201426029 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/27/2014
201426028 501.03-05 Corporations 06/27/2014
201426027 4945.04-04 Grants to Individuals 06/27/2014
201426026 6201.01-06 Assessment of Criminal Restitution 06/27/2014
201426026 6404.00-00 Abatements 06/27/2014
201426026 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 06/27/2014
201426025 446.04-00 Change of Methods (Permissible v. Not Permissible) 06/27/2014