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
200721007 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/25/2007
200721007 104.02-00 Workmen's Compensation 05/25/2007
200721006 9100.00-00 Extension of Time for Making Certain Elections 05/25/2007
200721006 6166.00-00 Extension of Time to Pay Estate Tax 05/25/2007
200721005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2007
200721004 7701.00-00 Definitions 05/25/2007
200721004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/25/2007
200721003 1362.04-00 Inadvertent Terminations 05/25/2007
200721002 1362.04-00 Inadvertent Terminations 05/25/2007
200721001 860D.01-00 Election 05/25/2007
200721001 9100.00-00 Extension of Time for Making Certain Elections 05/25/2007
200720030 72.07-02 Before Starting Date 05/18/2007
200720030 501.04-01 Local Associations of Employees 05/18/2007
200720029 501.19-00 Organization of Past or Present Armed Forces Members 05/18/2007
200720028 501.05-01 Agriculture and Horticulture Organizations 05/18/2007
200720027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/18/2007
200720026 501.04-01 Local Associations of Employees 05/18/2007
200720025 408.03-00 Rollover Contributions 05/18/2007
200720024 408.06-00 Distributions 05/18/2007
200720023 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 05/18/2007
200720023 72.20-05 Separation After Age 55 05/18/2007
200720022 408.03-00 Rollover Contributions 05/18/2007
200720021 4941.03-00 Special Rules as to Liability 05/18/2007
200720020 4945.00-00 Excise Taxes on Taxable Expenditures 05/18/2007
200720020 4945.04-04 Grants to Individuals 05/18/2007