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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201441005 45.00-00 Electricity Produced from Certain Renewable Sources 10/10/2014
201441004 104.02-00 Workmen's Compensation 10/10/2014
201441003 115.00-00 Income of States, Municipalities, etc. 10/10/2014
201441003 115.03-00 Essential Governmental Function 10/10/2014
201441002 42.00-00 Low-Income Housing Credit 10/10/2014
201441002 9100.00-00 Extension of Time for Making Certain Elections 10/10/2014
201441001 2032.00-00 Alternate Valuation 10/10/2014
201441001 9100.00-00 Extension of Time for Making Certain Elections 10/10/2014
201441000 6110.00-00 Index for Public Inspection of Written Determination 10/10/2014
201440035 408.03-00 Rollover Contributions 10/03/2014
201440034 412.06-00 Minimum Funding Waiver 10/03/2014
201440033 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/03/2014
201440032 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/03/2014
201440031 408.03-00 Rollover Contributions 10/03/2014
201440030 408.03-00 Rollover Contributions 10/03/2014
201440029 408.03-00 Rollover Contributions 10/03/2014
201440028 408.03-00 Rollover Contributions 10/03/2014
201440027 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/03/2014
201440027 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 10/03/2014
201440027 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/03/2014
201440027 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 10/03/2014
201440027 4972.02-00 Excess Contributions 10/03/2014
201440026 408.03-00 Rollover Contributions 10/03/2014
201440025 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/03/2014
201440024 408.03-00 Rollover Contributions 10/03/2014