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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200642004 412.06-00 Minimum Funding Waiver 10/20/2006
200642003 408.03-00 Rollover Contributions 10/20/2006
200642002 3231.01-00 Employers v. Not Employers 10/20/2006
200642001 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 10/20/2006
200641012 408.03-00 Rollover Contributions 10/13/2006
200641011 9999.98-00 Not Able to Identify Under Present List 10/13/2006
200641010 4942.03-05 Qualifying Distribution 10/13/2006
200641010 4942.03-07 Set-Asides 10/13/2006
200641009 4942.00-00 Taxes on Failure to Distribute Income 10/13/2006
200641008 213.04-00 Year Of Deduction 10/13/2006
200641008 414.07-00 Governmental Plan 10/13/2006
200641008 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 10/13/2006
200641008 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 10/13/2006
200641007 412.00-00 Minimum Funding Standards 10/13/2006
200641006 412.00-00 Minimum Funding Standards 10/13/2006
200641005 168.24-01 Normalization Rules 10/13/2006
200641005 46.06-00 Limitation In Case of Certain Regulated Companies 10/13/2006
200641004 3231.01-00 Employers v. Not Employers 10/13/2006
200641003 3231.01-00 Employers v. Not Employers 10/13/2006
200641002 141.00-00 Private Activity Bond; Qualified Bond 10/13/2006
200641002 141.01-02 Security or Payment Test 10/13/2006
200641002 141.02-00 Private Loan Financing Test 10/13/2006
200641001 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 10/13/2006
200641001 6103.02-02 Return Information 10/13/2006
200641001 6103.11-06 Disclosure for Investigative Purposes 10/13/2006