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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200404052 414.09-00 Certain Employee Contributions 01/23/2004
200404051 408.03-00 Rollover Contributions 01/23/2004
200404050 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 01/23/2004
200404050 404.02-00 Stock Bonus and Profit-Sharing Trusts 01/23/2004
200404050 415.02-00 Limitation for Defined Contribution Plans 01/23/2004
200404050 4972.02-00 Excess Contributions 01/23/2004
200404050 4979.00-00 Tax on Certain Excess Contributions 01/23/2004
200404049 9999.98-00 Not Able to Identify Under Present List 01/23/2004
200404048 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 01/23/2004
200404047 1362.01-03 Late Elections 01/23/2004
200404046 1362.01-03 Late Elections 01/23/2004
200404045 1361.03-02 Qualified Subchapter S Trusts 01/23/2004
200404045 1362.04-00 Inadvertent Terminations 01/23/2004
200404044 1031.07-00 Exchanges Not Solely In Kind 01/23/2004
200404043 368.04-00 Assets for Control of Transferee (Type "D") 01/23/2004
200404043 355.01-00 Spin-Off 01/23/2004
200404042 9100.22-00 Other 01/23/2004
200404042 884.08-20 Liquidation of a Foreign Corporation 01/23/2004
200404041 1295.02-02 Retroactive Elections 01/23/2004
200404040 1295.02-02 Retroactive Elections 01/23/2004
200404039 1295.02-02 Retroactive Elections 01/23/2004
200404038 1295.02-02 Retroactive Elections 01/23/2004
200404037 1361.00-00 Definitions 01/23/2004
200404036 469.03-00 Passive Activity Defined 01/23/2004
200404036 9100.00-00 Extension of Time for Making Certain Elections 01/23/2004