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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Nimewo UILC Sijè Dat Piblikasyon
201023001 2601.04-00 Transitional Rules 06/11/2010
201023001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023001 2041.03-00 General Power v. Not a General Power 06/11/2010
201023001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/11/2010
201022030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/04/2010
201022029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/04/2010
201022028 419.00-00 Treatment of Funded Welfare Benefit Plans 06/04/2010
201022028 419.12-02 Collectively Bargained Funds 06/04/2010
201022028 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 06/04/2010
201022027 408.03-00 Rollover Contributions 06/04/2010
201022026 9100.00-00 Extension of Time for Making Certain Elections 06/04/2010
201022026 408A.00-00 Roth IRA 06/04/2010
201022025 408.00-00 Individual Retirement Accounts 06/04/2010
201022025 408.03-00 Rollover Contributions 06/04/2010
201022024 408.03-00 Rollover Contributions 06/04/2010
201022023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/04/2010
201022023 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/04/2010
201022022 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/04/2010
201022021 170.02-00 Value of Contribution 06/04/2010
201022021 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 06/04/2010
201022020 6402.00-00 Authority to Make Credits or Refunds 06/04/2010
201022019 6405.00-00 Reports of Refunds and Credits 06/04/2010
201022018 1502.77-00 Common Parent Agent for Subsidiaries 06/04/2010
201022017 1502.77-00 Common Parent Agent for Subsidiaries 06/04/2010
201022016 6018.00-00 Estate Tax Returns 06/04/2010

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