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
200623004 1503.04-04 Dual Resident Corporation 06/09/2006
200623003 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/09/2006
200623003 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/09/2006
200623003 468B.00-00 Special Rules For Designated Settlement Funds 06/09/2006
200623002 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623002 7701.01-00 Associations v. Corporations 06/09/2006
200623001 162.35-00 Health Insurance Costs of Self Employed Individuals 06/09/2006
200622059 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/02/2006
200622058 412.06-00 Minimum Funding Waiver 06/02/2006
200622057 412.06-00 Minimum Funding Waiver 06/02/2006
200622056 408.03-00 Rollover Contributions 06/02/2006
200622055 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/02/2006
200622054 6033.01-00 Exempt v. Non Exempt From Filing 06/02/2006
200622053 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 06/02/2006
200622052 501.07-05 Business with Nonmembers 06/02/2006
200622052 501.07-00 Social Clubs 06/02/2006
200622052 7805.04-01 Retroactive Application of Rulings 06/02/2006
200622051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/02/2006
200622050 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/02/2006
200622049 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/02/2006
200622048 927.01-00 Definition of Export Property 06/02/2006
200622047 143.00-00 Mortgage Revenue Bonds; Qualified Mortgage Bond and Qualified Veterans' Mortgage Bond 06/02/2006
200622046 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 06/02/2006
200622045 172.02-00 Computing Net Operating Loss 06/02/2006
200622045 172.03-00 Specified Business 06/02/2006