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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201029034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/23/2010
201029033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/23/2010
201029032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/23/2010
201029031 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/23/2010
201029030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/23/2010
201029029 412.00-00 Minimum Funding Standards 07/23/2010
201029028 412.00-00 Minimum Funding Standards 07/23/2010
201029027 412.00-00 Minimum Funding Standards 07/23/2010
201029026 412.06-00 Minimum Funding Waiver 07/23/2010
201029025 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/23/2010
201029024 408.03-00 Rollover Contributions 07/23/2010
201029023 408.03-00 Rollover Contributions 07/23/2010
201029022 408.03-00 Rollover Contributions 07/23/2010
201029021 408.03-00 Rollover Contributions 07/23/2010
201029020 408.03-00 Rollover Contributions 07/23/2010
201029019 408.03-00 Rollover Contributions 07/23/2010
201029018 216.01-00 Status As Cooperative Housing Corporation 07/23/2010
201029018 216.02-00 Status As Tenant-Stockholder 07/23/2010
201029017 1362.01-03 Late Elections 07/23/2010
201029016 1295.02-02 Retroactive Elections 07/23/2010
201029015 1362.02-00 Termination of Election 07/23/2010
201029015 1362.02-03 Passive Investment Income 07/23/2010
201029014 469.01-01 Individual, Estate or Trust 07/23/2010
201029013 9100.09-00 Section 442; Accounting Periods 07/23/2010
201029012 9100.00-00 Extension of Time for Making Certain Elections 07/23/2010

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