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
200326005 9100.00-00 Extension of Time for Making Certain Elections 06/27/2003
200326004 2642.00-00 Inclusion Ratio 06/27/2003
200326003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 06/27/2003
200326002 2601.00-00 Tax On Generation Skipping Transfers 06/27/2003
200326001 2601.00-00 Tax On Generation Skipping Transfers 06/27/2003
200325008 408.00-00 Individual Retirement Accounts 06/20/2003
200325007 414.09-00 Certain Employee Contributions 06/20/2003
200325006 412.06-00 Minimum Funding Waiver 06/20/2003
200325005 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 06/20/2003
200325005 509.02-01 Publicly Supported Organizations 06/20/2003
200325005 512.01-00 Exception, Additions, and Limitations on Unrelated Income 06/20/2003
200325005 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/20/2003
200325004 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/20/2003
200325004 512.02-00 Partnerships 06/20/2003
200325004 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/20/2003
200325003 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/20/2003
200325003 512.02-00 Partnerships 06/20/2003
200325003 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/20/2003
200325002 1401.00-00 Rate and Applicability of Self-Employment Tax 06/20/2003
200325001 807.02-00 Items Taken Into Account 06/20/2003
200324060 414.09-00 Certain Employee Contributions 06/13/2003
200324059 408.03-00 Rollover Contributions 06/13/2003
200324059 408.06-00 Distributions 06/13/2003
200324058 9100.00-00 Extension of Time for Making Certain Elections 06/13/2003
200324057 501.03-02 Foundations 06/13/2003