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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200402003 170.00-00 Charitable, Etc. Contributions and Gifts 01/09/2004
200402003 337.14-00 Conversion to Tax Exempt 01/09/2004
200402003 1366.00-00 Pass-Thru of Items to Shareholders 01/09/2004
200402002 9100.00-00 Extension of Time for Making Certain Elections 01/09/2004
200402001 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/09/2004
200401025 408.03-00 Rollover Contributions 01/02/2004
200401024 408.03-00 Rollover Contributions 01/02/2004
200401023 408.03-00 Rollover Contributions 01/02/2004
200401022 414.08-00 Church Plan 01/02/2004
200401021 404.02-00 Stock Bonus and Profit-Sharing Trusts 01/02/2004
200401021 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 01/02/2004
200401021 415.02-01 Annual Addition 01/02/2004
200401020 408.03-00 Rollover Contributions 01/02/2004
200401019 412.06-00 Minimum Funding Waiver 01/02/2004
200401018 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 01/02/2004
200401017 412.06-00 Minimum Funding Waiver 01/02/2004
200401016 412.06-00 Minimum Funding Waiver 01/02/2004
200401015 412.06-00 Minimum Funding Waiver 01/02/2004
200401014 412.06-00 Minimum Funding Waiver 01/02/2004
200401013 9100.22-00 Other 01/02/2004
200401013 1502.21-00 Consolidated Net Operating Loss Deduction 01/02/2004
200401012 851.00-00 Definition of Regulated Investment Company 01/02/2004
200401012 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 01/02/2004
200401012 9100.00-00 Extension of Time for Making Certain Elections 01/02/2004
200401011 1361.03-03 Electing Small Business Trusts 01/02/2004