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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200451036 412.06-00 Minimum Funding Waiver 12/17/2004
200451035 412.06-00 Minimum Funding Waiver 12/17/2004
200451034 412.06-00 Minimum Funding Waiver 12/17/2004
200451033 408.03-00 Rollover Contributions 12/17/2004
200451032 501.09-01 Permissible Benefits 12/17/2004
200451031 501.07-02 Distribution of Assets 12/17/2004
200451031 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 12/17/2004
200451030 61.02-00 Return of Capital v. Income 12/17/2004
200451030 165.18-00 Other 12/17/2004
200451030 166.00-00 Bad Debts 12/17/2004
200451029 2642.00-00 Inclusion Ratio 12/17/2004
200451029 2652.01-02 Special Election for QTIP 12/17/2004
200451029 9100.00-00 Extension of Time for Making Certain Elections 12/17/2004
200451028 9100.00-00 Extension of Time for Making Certain Elections 12/17/2004
200451027 41.00-00 Credit for Increasing Research Activities 12/17/2004
200451026 9100.20-00 Section 1502; Election to File Consolidated Return 12/17/2004
200451025 1362.04-00 Inadvertent Terminations 12/17/2004
200451024 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 12/17/2004
200451024 9100.00-00 Extension of Time for Making Certain Elections 12/17/2004
200451023 9100.22-00 Other 12/17/2004
200451023 1503.04-04 Dual Resident Corporation 12/17/2004
200451022 61.40-00 Governmental Benefits and Subsidies 12/17/2004
200451021 1368.00-00 Distributions 12/17/2004
200451020 168.29-02 Tax-Exempt Use Property 12/17/2004
200451019 1362.01-03 Late Elections 12/17/2004