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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200019002 1042.02-00 Requirements 05/12/2000
200019001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2000
200018062 4941.04-00 Definition of Self-Dealing 05/05/2000
200018062 4945.04-00 Definition of Taxable Expenditure 05/05/2000
200018062 4943.04-03 Business Enterprise 05/05/2000
200018061 401.01-00 Impossibility of Diversion 05/05/2000
200018060 414.07-00 Governmental Plan 05/05/2000
200018059 414.09-00 Certain Employee Contributions 05/05/2000
200018058 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/05/2000
200018058 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 05/05/2000
200018058 4975.00-00 Tax on Prohibited Transactions 05/05/2000
200018057 401.06-00 Required Distributions 05/05/2000
200018057 401.06-02 Employee Dies Before Entire Interest Distributed 05/05/2000
200018056 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/05/2000
200018056 3402.00-00 Income Tax Collected at Source 05/05/2000
200018055 408.00-00 Individual Retirement Accounts 05/05/2000
200018055 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/05/2000
200018054 1362.01-03 Late Elections 05/05/2000
200018052 162.08-06 Commuting 05/05/2000
200018051 61.02-00 Return of Capital v. Income 05/05/2000
200018051 6012.01-00 Individuals 05/05/2000
200018050 9999.98-00 Not Able to Identify Under Present List 05/05/2000
200018049 4216.00-00 Definition of Price 05/05/2000
200018048 1362.01-03 Late Elections 05/05/2000
200018047 1362.01-03 Late Elections 05/05/2000

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