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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201241005 704.00-00 Partner's Distributive Share 10/12/2012
201241004 7704.03-00 Qualifying Income 10/12/2012
201241003 7701.00-00 Definitions 10/12/2012
201241003 7701.03-00 Association v. Trust 10/12/2012
201241003 7701.03-06 Liquidating Trusts 10/12/2012
201241002 954.02-07 Nonfunctional Currency Transactions 10/12/2012
201241001 453.09-00 Contingent Payment Sales 10/12/2012
201241001 453.09-01 Alternative Basis Recovery 10/12/2012
201240036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/05/2012
201240036 509.01-02 Support 10/05/2012
201240036 179.00-00 Election to Expense Certain Depreciable Business Assets 10/05/2012
201240035 408.03-00 Rollover Contributions 10/05/2012
201240034 408.03-00 Rollover Contributions 10/05/2012
201240033 408.03-00 Rollover Contributions 10/05/2012
201240032 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/05/2012
201240031 408.03-00 Rollover Contributions 10/05/2012
201240030 501.07-00 Social Clubs 10/05/2012
201240029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/05/2012
201240028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/05/2012
201240027 501.07-00 Social Clubs 10/05/2012
201240026 501.10-00 Domestic Fraternal Societies, Orders, and Associations 10/05/2012
201240025 501.07-00 Social Clubs 10/05/2012
201240024 4945.04-04 Grants to Individuals 10/05/2012
201240023 2057.00-00 Qualified Family Business Interests 10/05/2012
201240023 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/05/2012