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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200842053 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/17/2008
200842052 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 10/17/2008
200842051 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/17/2008
200842050 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/17/2008
200842049 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 10/17/2008
200842048 402.03-00 Foreign Situs Trust 10/17/2008
200842047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/17/2008
200842046 501.12-01 Mutual Ditch or Irrigation Companies 10/17/2008
200842045 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/17/2008
200842044 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/17/2008
200842043 4945.04-04 Grants to Individuals 10/17/2008
200842042 6320.00-00 Collection Due Process - Lien 10/17/2008
200842041 3231.01-00 Employers v. Not Employers 10/17/2008
200842040 3231.01-00 Employers v. Not Employers 10/17/2008
200842039 565.02-01 Consent Dividends; Limitations; Preferential Dividends 10/17/2008
200842038 351.00-00 Transfer to Corporation Controlled by Transferor 10/17/2008
200842038 832.00-00 Insurance Company Taxable Income 10/17/2008
200842037 1362.04-00 Inadvertent Terminations 10/17/2008
200842036 1362.04-00 Inadvertent Terminations 10/17/2008
200842035 1362.04-00 Inadvertent Terminations 10/17/2008
200842034 1362.04-00 Inadvertent Terminations 10/17/2008
200842033 1361.01-04 More than One Class of Stock 10/17/2008
200842033 1362.01-03 Late Elections 10/17/2008
200842033 1362.04-00 Inadvertent Terminations 10/17/2008
200842032 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008

Official Adobe Website