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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201015003 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 04/16/2010
201015002 355.01-00 Distribution of Stock and Securities of a Controlled Corporation; Spin-Off 04/16/2010
201015002 368.04-00 Assets for Control of Transferee (Type "D") 04/16/2010
201015001 1362.04-00 Inadvertent Terminations 04/16/2010
201014077 9300.99-04 Supporting Organizations 04/09/2010
201014076 412.00-00 Minimum Funding Standards 04/09/2010
201014075 412.00-00 Minimum Funding Standards 04/09/2010
201014074 412.00-00 Minimum Funding Standards 04/09/2010
201014073 408.03-00 Rollover Contributions 04/09/2010
201014072 4945.04-04 Grants to Individuals 04/09/2010
201014071 4945.04-04 Grants to Individuals 04/09/2010
201014070 4945.04-04 Grants to Individuals 04/09/2010
201014069 4945.04-04 Grants to Individuals 04/09/2010
201014068 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/09/2010
201014067 3121.02-11 Nonresident Aliens 04/09/2010
201014066 6103.05-03 Disclosure of Partnership Return 04/09/2010
201014065 6231.07-00 Tax Matters Partner 04/09/2010
201014064 4975.03-00 Prohibited Transaction 04/09/2010
201014063 6231.01-01 Exception for Small Partnerships 04/09/2010
201014062 6231.03-00 Partnership Item 04/09/2010
201014061 6221.00-00 Tax Treatment Determined At Partnership Level 04/09/2010
201014060 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 04/09/2010
201014059 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/09/2010
201014059 338.01-02 Time in which Election must be made 04/09/2010
201014058 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 04/09/2010

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