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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200430036 408.03-00 Rollover Contributions 07/23/2004
200430035 408.03-00 Rollover Contributions 07/23/2004
200430034 401.28-00 Union-negotiated Multiemployer Pension Plans 07/23/2004
200430034 415.01-00 Limitation for Defined Benefit Plans 07/23/2004
200430033 408.03-00 Rollover Contributions 07/23/2004
200430032 408.03-00 Rollover Contributions 07/23/2004
200430031 408.03-00 Rollover Contributions 07/23/2004
200430030 2057.00-00 Qualified Family Business Interests 07/23/2004
200430029 925.01-01 Election of Grouping 07/23/2004
200430028 1381.00-00 Organizations to Which Part Applies 07/23/2004
200430027 9100.00-00 Extension of Time for Making Certain Elections 07/23/2004
200430026 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 07/23/2004
200430025 368.04-00 Assets for Control of Transferee (Type "D") 07/23/2004
200430025 1363.04-00 Recapture of LIFO Benefits 07/23/2004
200430024 117.00-00 Qualified Scholarships 07/23/2004
200430024 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax 07/23/2004
200430024 3402.00-00 Income Tax Collected at Source 07/23/2004
200430023 1362.04-00 Inadvertent Terminations 07/23/2004
200430022 1362.04-00 Inadvertent Terminations 07/23/2004
200430021 9100.28-00 Regulation Section 1.1502-20; Extension of Time for Making Election 07/23/2004
200430021 1502.20-00 Loss Disallowance Rule 07/23/2004
200430020 1362.01-03 Late Elections 07/23/2004
200430019 280G.01-03 Base Amount 07/23/2004
200430018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/23/2004
200430017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/23/2004