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
201038020 7428.00-00 Declaratory Judgments Relating to Status & Classification of Organizations Under Section 501(c)(3), etc. 09/24/2010
201038019 401.06-00 Required Distributions 09/24/2010
201038018 408.03-00 Rollover Contributions 09/24/2010
201038017 408.03-00 Rollover Contributions 09/24/2010
201038016 412.00-00 Minimum Funding Standards 09/24/2010
201038015 501.06-03 Professional Associations (See Also 0501.03-11) 09/24/2010
201038014 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 09/24/2010
201038014 57.00-00 Items of Tax Preference 09/24/2010
201038013 118.01-02 Nonshareholder Contributions 09/24/2010
201038013 118.02-00 Contributions in Aid of Construction 09/24/2010
201038012 1035.03-00 Exchange of Policies With Different Insurers 09/24/2010
201038011 1502.21-00 Consolidated Net Operating Loss Deduction 09/24/2010
201038011 9100.22-00 Other 09/24/2010
201038010 1362.01-03 Late Elections 09/24/2010
201038010 1362.00-00 Election by Small Business Corporation 09/24/2010
201038009 7701.00-00 Definitions 09/24/2010
201038008 817.00-00 Treatment of Variable Contracts 09/24/2010
201038007 9100.10-01 Accounting Methods 09/24/2010
201038006 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/24/2010
201038006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/24/2010
201038005 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/24/2010
201038005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/24/2010
201038004 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/24/2010
201038004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/24/2010
201038003 7701.00-00 Definitions 09/24/2010

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