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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200249008 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 12/06/2002
200249008 403.05-00 Rollover Amounts 12/06/2002
200249007 9100.00-00 Extension of Time for Making Certain Elections 12/06/2002
200249006 338.01-02 Time in which Election must be made 12/06/2002
200249006 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/06/2002
200249005 754.02-00 Timeliness of Election 12/06/2002
200249005 9100.00-00 Extension of Time for Making Certain Elections 12/06/2002
200249004 1362.01-03 Late Elections 12/06/2002
200249003 1362.01-03 Late Elections 12/06/2002
200249002 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 12/06/2002
200249002 1235.03-00 Sale of Patent v. Sale of Services 12/06/2002
200249002 1235.04-00 Substantial Rights v. No Substantial Rights 12/06/2002
200249001 50.29.00-00 LEVY: Retirement benefits 12/06/2002
200248031 401.06-00 Required Distributions 11/29/2002
200248031 401.06-02 Employee Dies Before Entire Interest Distributed 11/29/2002
200248030 401.06-00 Required Distributions 11/29/2002
200248030 401.06-02 Employee Dies Before Entire Interest Distributed 11/29/2002
200248029 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 11/29/2002
200248029 414.02-00 Employees of Controlled Group of Corporation 11/29/2002
200248028 412.06-00 Minimum Funding Waiver 11/29/2002
200248027 1362.01-03 Late Elections 11/29/2002
200248026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/29/2002
200248025 911.11-03 Reelection 11/29/2002
200248024 1362.01-03 Late Elections 11/29/2002
200248023 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/29/2002

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