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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200501005 1503.04-04 Dual Resident Corporation 01/07/2005
200501004 141.00-00 Private Activity Bond; Qualified Bond 01/07/2005
200501003 141.00-00 Private Activity Bond; Qualified Bond 01/07/2005
200501002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2005
200501001 7701.00-00 Definitions 01/07/2005
200453027 408.03-00 Rollover Contributions 12/31/2004
200453026 401.09-00 Mergers and Consolidations of Plans and Transfers of Plan Assets (See Also414.00-00) 12/31/2004
200453025 412.06-00 Minimum Funding Waiver 12/31/2004
200453024 412.06-00 Minimum Funding Waiver 12/31/2004
200453023 401.06-00 Required Distributions 12/31/2004
200453023 401.06-02 Employee Dies Before Entire Interest Distributed 12/31/2004
200453023 408.00-00 Individual Retirement Accounts 12/31/2004
200453022 402.03-00 Foreign Situs Trust 12/31/2004
200453021 402.08-00 Rollover Contributions 12/31/2004
200453020 402.08-00 Rollover Contributions 12/31/2004
200453019 408.03-00 Rollover Contributions 12/31/2004
200453018 408.02-01 Benefit Distributions 12/31/2004
200453018 408.03-00 Rollover Contributions 12/31/2004
200453018 9100.00-00 Extension of Time for Making Certain Elections 12/31/2004
200453017 9100.00-00 Extension of Time for Making Certain Elections 12/31/2004
200453016 408.03-00 Rollover Contributions 12/31/2004
200453015 401.09-00 Mergers and Consolidations of Plans and Transfers of Plan Assets (See Also414.00-00) 12/31/2004
200453014 833.03-01 Existing Blue Cross or Blue Shield Organizations 12/31/2004
200453013 832.00-00 Insurance Company Taxable Income 12/31/2004
200453013 953.00-00 Insurance Income 12/31/2004