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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200445039 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/05/2004
200445038 408.03-00 Rollover Contributions 11/05/2004
200445037 414.09-00 Certain Employee Contributions 11/05/2004
200445036 414.00-00 Definitions and Special Rules 11/05/2004
200445035 412.06-00 Minimum Funding Waiver 11/05/2004
200445034 412.06-00 Minimum Funding Waiver 11/05/2004
200445033 412.06-00 Minimum Funding Waiver 11/05/2004
200445032 412.06-00 Minimum Funding Waiver 11/05/2004
200445031 408.03-00 Rollover Contributions 11/05/2004
200445030 408.03-00 Rollover Contributions 11/05/2004
200445029 408.03-00 Rollover Contributions 11/05/2004
200445028 412.06-00 Minimum Funding Waiver 11/05/2004
200445027 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 11/05/2004
200445026 471.08-00 Inventories of Retail Merchants 11/05/2004
200445026 471.08-01 Gross Profit Ratio 11/05/2004
200445026 471.08-02 Markups and Markdowns 11/05/2004
200445025 671.02-00 Persons Treated as Grantors 11/05/2004
200445025 672.04-00 Grantor Treated as Holding Power or Interest of Spouse 11/05/2004
200445025 674.00-00 Power to Control Beneficial Enjoyment 11/05/2004
200445025 677.01-00 Income Distributed to Grantor or Spouse 11/05/2004
200445025 679.00-00 Foreign Trusts Having One or More United States Beneficiaries. 11/05/2004
200445025 684.00-00 Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates 11/05/2004
200445025 6048.01-00 Transfers to Foreign Trusts 11/05/2004
200445025 6677.01-00 Requirement for Filing Return 11/05/2004
200445025 6677.01-02 Party Required to File 11/05/2004