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
Nimewo 200951004 UILC 381.05-04 Sijè Change of Method With Consent of Commissioner Dat Piblikasyon 12/18/2009
Nimewo 200951004 UILC 381.21-02 Sijè Successor Casualty Ins. Co. Dat Piblikasyon 12/18/2009
Nimewo 200951004 UILC 832.06-02 Sijè Unpaid Losses Dat Piblikasyon 12/18/2009
Nimewo 200951003 UILC 468A.01-00 Sijè In General Dat Piblikasyon 12/18/2009
Nimewo 200951002 UILC 468A.01-00 Sijè In General Dat Piblikasyon 12/18/2009
Nimewo 200951001 UILC 468B.06-00 Sijè Other Funds Dat Piblikasyon 12/18/2009
Nimewo 200951001 UILC 162.00-00 Sijè Trade or Business (Deductible v. Not Deductible) Dat Piblikasyon 12/18/2009
Nimewo 200951001 UILC 461.00-00 Sijè General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Dat Piblikasyon 12/18/2009
Nimewo 200950060 UILC 412.00-00 Sijè Minimum Funding Standards Dat Piblikasyon 12/11/2009
Nimewo 200950059 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/11/2009
Nimewo 200950058 UILC 408.00-00 Sijè Individual Retirement Accounts Dat Piblikasyon 12/11/2009
Nimewo 200950058 UILC 408.01-00 Sijè Exclusive Benefit of Individual or His Beneficiary Dat Piblikasyon 12/11/2009
Nimewo 200950058 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 12/11/2009
Nimewo 200950058 UILC 408.06-00 Sijè Distributions Dat Piblikasyon 12/11/2009
Nimewo 200950057 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 12/11/2009
Nimewo 200950056 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 12/11/2009
Nimewo 200950055 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 12/11/2009
Nimewo 200950054 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 12/11/2009
Nimewo 200950053 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 12/11/2009
Nimewo 200950052 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 12/11/2009
Nimewo 200950051 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 12/11/2009
Nimewo 200950050 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 12/11/2009
Nimewo 200950049 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 12/11/2009
Nimewo 200950049 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 12/11/2009
Nimewo 200950048 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 12/11/2009