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
200318006 2632.01-00 Time and Manner of Allocation 05/02/2003
200318006 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318005 2632.01-00 Time and Manner of Allocation 05/02/2003
200318005 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318004 1362.01-03 Late Elections 05/02/2003
200318003 1362.01-03 Late Elections 05/02/2003
200318002 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 05/02/2003
200318002 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 05/02/2003
200318001 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318001 1361.05-00 Qualified Subchapter S Subsidiary 05/02/2003
200317054 412.06-00 Minimum Funding Waiver 04/25/2003
200317053 412.06-00 Minimum Funding Waiver 04/25/2003
200317052 412.06-00 Minimum Funding Waiver 04/25/2003
200317051 4945.00-00 Excise Taxes on Taxable Expenditures 04/25/2003
200317050 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 04/25/2003
200317049 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/25/2003
200317049 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 04/25/2003
200317048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/25/2003
200317047 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 04/25/2003
200317046 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/25/2003
200317046 414.00-00 Definitions and Special Rules 04/25/2003
200317045 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/25/2003
200317044 401.06-00 Required Distributions 04/25/2003
200317044 401.06-02 Employee Dies Before Entire Interest Distributed 04/25/2003
200317043 401.06-00 Required Distributions 04/25/2003