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 201446023 UILC 4945.04-04 Subject Grants to Individuals Release Date 11/14/2014
Number 201446022 UILC 199.00-00 Subject Income Attributable to Domestic Production Activities (Domestic Production Deduction) Release Date 11/14/2014
Number 201446022 UILC 199.08-00 Subject Other Rules Release Date 11/14/2014
Number 201446021 UILC 1368.01-00 Subject Accumulated Adjustments Account Release Date 11/14/2014
Number 201446020 UILC 956.00-00 Subject Investment of Earnings in U.S. Property Release Date 11/14/2014
Number 201446019 UILC 351.00-00 Subject Transfer to Corporation Controlled by Transferor Release Date 11/14/2014
Number 201446019 UILC 7701.01-00 Subject Associations v. Corporations Release Date 11/14/2014
Number 201446018 UILC 861.08-00 Subject Allocation and Apportionment of Deductions (In General) Release Date 11/14/2014
Number 201446017 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/14/2014
Number 201446017 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/14/2014
Number 201446016 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/14/2014
Number 201446016 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/14/2014
Number 201446015 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/14/2014
Number 201446015 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/14/2014
Number 201446014 UILC 7701.00-00 Subject Definitions Release Date 11/14/2014
Number 201446013 UILC 301.00-00 Subject Distributions of Property Release Date 11/14/2014
Number 201446013 UILC 305.01-00 Subject Stock Dividends Release Date 11/14/2014
Number 201446013 UILC 305.04-00 Subject Disproportionate Distributions Release Date 11/14/2014
Number 201446012 UILC 7701.00-00 Subject Definitions Release Date 11/14/2014
Number 201446012 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/14/2014
Number 201446011 UILC 2041.00-00 Subject Powers of Appointment (Included v. Not Included in Gross Estate) Release Date 11/14/2014
Number 201446011 UILC 2041.03-00 Subject General Power v. Not a General Power Release Date 11/14/2014
Number 201446010 UILC 2041.00-00 Subject Powers of Appointment (Included v. Not Included in Gross Estate) Release Date 11/14/2014
Number 201446010 UILC 2041.03-00 Subject General Power v. Not a General Power Release Date 11/14/2014
Number 201446009 UILC 2041.00-00 Subject Powers of Appointment (Included v. Not Included in Gross Estate) Release Date 11/14/2014