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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201145031 412.06-00 Minimum Funding Waiver 11/10/2011
201145030 412.06-00 Minimum Funding Waiver 11/10/2011
201145029 408.03-00 Rollover Contributions 11/10/2011
201145028 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/10/2011
201145027 4944.03-00 Exception for Program-Related Investments 11/10/2011
201145026 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/10/2011
201145026 4941.04-00 Definition of Self-Dealing 11/10/2011
201145025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/10/2011
201145025 501.03-30 Organizational and Operational Tests 11/10/2011
201145025 509.02-02 Supporting Organizations 11/10/2011
201145024 6343.00-00 Authority to Release Levy 11/10/2011
201145023 6343.00-00 Authority to Release Levy 11/10/2011
201145023 7433.00-00 Civil Damages for Certain Unauthorized Collection Actions 11/10/2011
201145022 6302.00-00 Mode or Time of Collection 11/10/2011
201145021 6343.00-00 Authority to Release Levy 11/10/2011
201145020 6343.00-00 Authority to Release Levy 11/10/2011
201145020 7433.00-00 Civil Damages for Certain Unauthorized Collection Actions 11/10/2011
201145019 6402.01-00 Credit of Overpayment Against Any Tax Liability 11/10/2011
201145019 6325.00-00 Release of Lien or Discharge of Property 11/10/2011
201145018 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/10/2011
201145017 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/10/2011
201145016 6212.00-00 Notice of Deficiency 11/10/2011
201145015 905.03-00 Adjustments on Payment of Accrued Taxes 11/10/2011
201145015 905.03-02 Pooling Adjustments 11/10/2011
201145015 905.03-03 Redetermination of U.S. Liability 11/10/2011

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