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
200937008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937007 453.06-03 Sale of Real Property 09/11/2009
200937007 453.11-00 Related Parties 09/11/2009
200937006 856.02-00 Investment Requirements 09/11/2009
200937005 368.06-00 Change in Identity, etc. (Type "F") 09/11/2009
200937004 1362.02-03 Passive Investment Income 09/11/2009
200937003 1362.01-03 Late Elections 09/11/2009
200937002 1362.04-00 Inadvertent Terminations 09/11/2009
200937001 47.00-00 Rehabilitation Credit 09/11/2009
200936050 412.06-00 Minimum Funding Waiver 09/04/2009
200936049 408.03-00 Rollover Contributions 09/04/2009
200936049 401.06-02 Employee Dies Before Entire Interest Distributed 09/04/2009
200936048 408.03-00 Rollover Contributions 09/04/2009
200936047 408.03-00 Rollover Contributions 09/04/2009
200936046 408.03-00 Rollover Contributions 09/04/2009
200936045 411.00-00 Minimum Vesting Standards 09/04/2009
200936045 411.01-00 Normal Retirement Benefit 09/04/2009
200936045 411.02-00 Vesting of Employer Contributions 09/04/2009
200936045 411.03-00 Accrued Benefit Requirements 09/04/2009
200936044 408.03-00 Rollover Contributions 09/04/2009
200936043 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/04/2009
200936042 412.06-00 Minimum Funding Waiver 09/04/2009
200936041 412.06-00 Minimum Funding Waiver 09/04/2009
200936040 501.03-30 Organizational and Operational Tests 09/04/2009
200936039 501.03-08 Educational Organizations 09/04/2009