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
200110003 9999.98-00 Not Able to Identify Under Present List 03/09/2001
200110002 118.01-02 Nonshareholder Contributions 03/09/2001
200110002 451.09-00 Escrowed Income 03/09/2001
200110001 167.00-00 Depreciation 03/09/2001
200110001 167.13-05 Buildings 03/09/2001
200110001 167.13-08 Office Furniture and Equipment 03/09/2001
200110001 167.13-11 Component Parts 03/09/2001
200109052 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/02/2001
200109051 408.03-00 Rollover Contributions 03/02/2001
200109050 414.01-00 Service for Predecessor Employer 03/02/2001
200109049 401.28-00 Union-negotiated Multiemployer Pension Plans 03/02/2001
200109049 412.01-00 Funding Standard Account 03/02/2001
200109049 415.01-00 Limitation for Defined Benefit Plans 03/02/2001
200109048 412.06-00 Minimum Funding Waiver 03/02/2001
200109047 57.02.00-00 OBTAINING INFORMATION: Voluntary production by third parties 03/02/2001
200109046 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC 03/02/2001
200109045 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/02/2001
200109044 877.01-00 Principal Purpose--the Avoidance of Tax 03/02/2001
200109043 877.01-00 Principal Purpose--the Avoidance of Tax 03/02/2001
200109042 877.01-00 Principal Purpose--the Avoidance of Tax 03/02/2001
200109041 2511.18-00 Renunciation of Testate or Intestate Share 03/02/2001
200109040 1362.01-03 Late Elections 03/02/2001
200109039 351.00-00 Transfer to Corporation Controlled by Transferor 03/02/2001
200109039 368.05-00 Recapitalization (Type "E") 03/02/2001
200109038 1362.01-03 Late Elections 03/02/2001

Official Adobe Website