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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200009009 402.02-00 Non-Exempt Trust 03/03/2000
200009009 404.10-00 Deferred Compensation 03/03/2000
200009009 671.03-00 Allocation of Income and Deductions 03/03/2000
200009009 677.00-00 Income for Benefit of Grantor 03/03/2000
200009008 6501.04-12 Foreign Corporations and Withholding Agents 03/03/2000
200009008 6501.04-13 Partnership and Individual Partner Returns 03/03/2000
200009008 6501.07-11 Transferee Liability 03/03/2000
200009007 6331.00-00 Levy and Distraint 03/03/2000
200009006 162.04-02 Insurance 03/03/2000
200009005 4251.00-00 Communications Tax (Taxable v. Not Taxable) 03/03/2000
200009004 263A.09-00 Avoided Cost Method 03/03/2000
200009004 263A.09-02 Excess Expenditure Amount 03/03/2000
200009003 302.00-00 Distributions in Redemption of Stock 03/03/2000
200009003 1059.00-00 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends 03/03/2000
200009002 419.00-00 Treatment of Funded Welfare Benefit Plans 03/03/2000
200009001 7201.00-00 Attempt to Evade or Defeat Tax 03/03/2000
200008048 408.03-00 Rollover Contributions 02/25/2000
200008047 401.29-02 Special Distribution Requirements 02/25/2000
200008046 401.29-00 Cash or Deferred Arrangements 02/25/2000
200008046 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/25/2000
200008045 401.29-00 Cash or Deferred Arrangements 02/25/2000
200008045 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/25/2000
200008044 408.00-00 Individual Retirement Accounts 02/25/2000
200008043 401.29-00 Cash or Deferred Arrangements 02/25/2000
200008042 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 02/25/2000

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