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
200501014 1362.01-03 Late Elections 01/07/2005
200501014 9100.00-00 Extension of Time for Making Certain Elections 01/07/2005
200501014 1362.04-00 Inadvertent Terminations 01/07/2005
200501013 1362.04-00 Inadvertent Terminations 01/07/2005
200501012 7701.00-00 Definitions 01/07/2005
200501012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2005
200501011 1362.04-00 Inadvertent Terminations 01/07/2005
200501010 1362.01-03 Late Elections 01/07/2005
200501009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/07/2005
200501008 7701.00-00 Definitions 01/07/2005
200501008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2005
200501007 1362.01-3 (blank) 01/07/2005
200501006 2601.00-00 Tax On Generation Skipping Transfers 01/07/2005
200501006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/07/2005
200501006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/07/2005
200501005 9100.22-00 Other 01/07/2005
200501005 1503.04-04 Dual Resident Corporation 01/07/2005
200501004 141.00-00 Private Activity Bond; Qualified Bond 01/07/2005
200501003 141.00-00 Private Activity Bond; Qualified Bond 01/07/2005
200501002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2005
200501001 7701.00-00 Definitions 01/07/2005
200453027 408.03-00 Rollover Contributions 12/31/2004
200453026 401.09-00 Mergers and Consolidations of Plans and Transfers of Plan Assets (See Also414.00-00) 12/31/2004
200453025 412.06-00 Minimum Funding Waiver 12/31/2004
200453024 412.06-00 Minimum Funding Waiver 12/31/2004