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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200926004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926003 7701.00-00 Definitions 06/26/2009
200926003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926002 1362.01-03 Late Elections 06/26/2009
200926001 6331.00-00 Levy and Distraint 06/26/2009
200925055 412.00-00 Minimum Funding Standards 06/19/2009
200925054 412.00-00 Minimum Funding Standards 06/19/2009
200925053 412.00-00 Minimum Funding Standards 06/19/2009
200925052 412.00-00 Minimum Funding Standards 06/19/2009
200925051 412.00-00 Minimum Funding Standards 06/19/2009
200925050 412.00-00 Minimum Funding Standards 06/19/2009
200925049 402.07-00 Unrealized Appreciation of Employer's Securities 06/19/2009
200925048 408.03-00 Rollover Contributions 06/19/2009
200925047 408.03-00 Rollover Contributions 06/19/2009
200925046 408.03-00 Rollover Contributions 06/19/2009
200925045 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925044 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/19/2009
200925044 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 06/19/2009
200925044 72.20-04 Substantially Equal Payments 06/19/2009
200925043 408.03-00 Rollover Contributions 06/19/2009
200925042 6109.00-00 Identifying Numbers 06/19/2009
200925041 152.08-02 Release of Exemption 06/19/2009
200925040 1362.01-03 Late Elections 06/19/2009
200925039 61.00-00 Gross Income v. Not Gross Income 06/19/2009
200925039 104.03-00 Damages 06/19/2009