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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200351005 6110.00-00 Public Inspection of Written Determinations 12/19/2003
200351004 6110.00-00 Public Inspection of Written Determinations 12/19/2003
200351003 6110.00-00 Public Inspection of Written Determinations 12/19/2003
200351002 6110.00-00 Public Inspection of Written Determinations 12/19/2003
200351001 6110.00-00 Public Inspection of Written Determinations 12/19/2003
200350022 4941.04-00 Definition of Self-Dealing 12/12/2003
200350021 414.08-00 Church Plan 12/12/2003
200350020 414.08-00 Church Plan 12/12/2003
200350020 410.00-00 Minimum Participation Standards 12/12/2003
200350020 414.06-00 Mergers and Consolidations of Plans or Transfers of Plan Assets 12/12/2003
200350019 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/12/2003
200350018 415.01-00 Limitation for Defined Benefit Plans 12/12/2003
200350017 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 12/12/2003
200350016 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 12/12/2003
200350015 118.01-02 Nonshareholder Contributions 12/12/2003
200350015 118.02-00 Contributions in Aid of Construction 12/12/2003
200350014 1362.01-03 Late Elections 12/12/2003
200350013 1362.01-03 Late Elections 12/12/2003
200350012 2055.12-10 Reformations of Nonqualifying Interests 12/12/2003
200350011 1362.04-00 Inadvertent Terminations 12/12/2003
200350010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/12/2003
200350010 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 12/12/2003
200350009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/12/2003
200350009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 12/12/2003
200350008 1362.02-03 Passive Investment Income 12/12/2003