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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201438001 9100.00-00 Extension of Time for Making Certain Elections 09/19/2014
201438000 6110.00-00 Index for Public Inspection of Written Determination 09/19/2014
201437034 401.06-00 Required Distributions 09/12/2014
201437034 4974.01-00 Waiver of Tax in Certain Cases 09/12/2014
201437033 408.03-00 Rollover Contributions 09/12/2014
201437032 408.03-00 Rollover Contributions 09/12/2014
201437031 408.03-00 Rollover Contributions 09/12/2014
201437030 408.03-00 Rollover Contributions 09/12/2014
201437029 408.03-00 Rollover Contributions 09/12/2014
201437028 408.03-00 Rollover Contributions 09/12/2014
201437027 408.03-00 Rollover Contributions 09/12/2014
201437026 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/12/2014
201437025 401.06-00 Required Distributions 09/12/2014
201437025 4974.01-00 Waiver of Tax in Certain Cases 09/12/2014
201437024 408.03-00 Rollover Contributions 09/12/2014
201437023 408.07-00 Prohibited Transactions 09/12/2014
201437022 412.06-00 Minimum Funding Waiver 09/12/2014
201437021 412.00-00 Minimum Funding Standards 09/12/2014
201437020 4945.04-04 Grants to Individuals 09/12/2014
201437019 4945.04-04 Grants to Individuals 09/12/2014
201437018 4945.04-04 Grants to Individuals 09/12/2014
201437017 4945.04-04 Grants to Individuals 09/12/2014
201437016 4945.04-04 Grants to Individuals 09/12/2014
201437015 4942.03-05 Qualifying Distribution 09/12/2014
201437014 4942.03-05 Qualifying Distribution 09/12/2014