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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Nimewo UILC Sijè Dat Piblikasyon
201236003 1362.04-00 Inadvertent Terminations 09/07/2012
201236002 2032.00-00 Alternate Valuation 09/07/2012
201236002 9100.00-00 Extension of Time for Making Certain Elections 09/07/2012
201236001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/07/2012
201235030 408A.00-00 Roth IRA 08/31/2012
201235030 9100.00-00 Extension of Time for Making Certain Elections 08/31/2012
201235029 72.20-04 Substantially Equal Payments 08/31/2012
201235028 408.03-00 Rollover Contributions 08/31/2012
201235027 408.03-00 Rollover Contributions 08/31/2012
201235026 408.03-00 Rollover Contributions 08/31/2012
201235025 4945.04-04 Grants to Individuals 08/31/2012
201235024 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 08/31/2012
201235023 501.31-00 Proof of Exemption 08/31/2012
201235022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2012
201235022 501.03-20 Religious Organizations 08/31/2012
201235021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2012
201235020 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/31/2012
201235019 6405.03-00 Tentative Adjustments 08/31/2012
201235018 6224.01-01 Settlement Agreement 08/31/2012
201235017 6700.00-00 Promoting Abusive Tax Shelters 08/31/2012
201235017 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 08/31/2012
201235016 6224.01-05 Tax Matters Partner May Bind Certain Other Partners 08/31/2012
201235015 761.01-00 Partnership 08/31/2012
201235015 6231.01-00 Partnerships 08/31/2012
201235014 6224.01-01 Settlement Agreement 08/31/2012