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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200038051 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 09/22/2000
200038051 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.) 09/22/2000
200038051 402.08-00 Rollover Contributions 09/22/2000
200038051 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 09/22/2000
200038051 4972.01-00 Tax Imposed 09/22/2000
200038050 72.06-00 Employer Contributions 09/22/2000
200038050 509.00-00 Private Foundation Defined 09/22/2000
200038050 401.17-00 Stock Bonus Plan--Special Rules 09/22/2000
200038050 402.01-01 Capital Gain Treatment of Certain Distributions 09/22/2000
200038050 664.03-03 Unitrust With Income Exception 09/22/2000
200038050 1223.02-00 Donor and Donee 09/22/2000
200038049 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 09/22/2000
200038048 4945.01-00 Initial 10% Tax on Expenditures 09/22/2000
200038048 4945.02-00 Additional 100% Tax on Uncorrected Expenditures 09/22/2000
200038047 7612.00-00 Special procedures for summonses for computer software 09/22/2000
200038046 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 09/22/2000
200038045 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 09/22/2000
200038045 3121.10-07 Classification Settlement Program 09/22/2000
200038045 3121.04-15 Corporate Officers and Directors 09/22/2000
200038045 3509.00-00 Determination of Employer's Liability for Certain Employment Taxes 09/22/2000
200038044 61.09-18 Discharge of Indebtedness 09/22/2000
200038043 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 09/22/2000
200038042 6109.03-00 Employer ID Numbers 09/22/2000
200038041 6050I.00-00 Returns Relating to Cash Received in Trade or Business 09/22/2000
200038040 9999.98-00 Not Able to Identify Under Present List 09/22/2000

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