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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201426003 9100.00-00 Extension of Time for Making Certain Elections 06/27/2014
201426003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/27/2014
201426002 6041.00-00 Information at Source 06/27/2014
201426002 6049.00-00 Returns Regarding Payments of Interest 06/27/2014
201426002 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/27/2014
201426001 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 06/27/2014
201426001 1362.04-00 Inadvertent Terminations 06/27/2014
201426000 6110.00-00 Index for Public Inspection of Written Determination 06/27/2014
201425026 414.00-00 Definitions and Special Rules 06/20/2014
201425026 414.09-00 Certain Employee Contributions 06/20/2014
201425025 414.08-00 Church Plan 06/20/2014
201425024 408.03-00 Rollover Contributions 06/20/2014
201425023 408.03-00 Rollover Contributions 06/20/2014
201425022 408.03-00 Rollover Contributions 06/20/2014
201425021 408.03-00 Rollover Contributions 06/20/2014
201425020 408.03-00 Rollover Contributions 06/20/2014
201425019 4975.04-02 ESOP Loans 06/20/2014
201425019 4975.05-05 Amount Involved 06/20/2014
201425019 4975.05-07 Correction 06/20/2014
201425018 4945.04-04 Grants to Individuals 06/20/2014
201425017 4945.04-04 Grants to Individuals 06/20/2014
201425016 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/20/2014
201425016 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/20/2014
201425016 512.01-00 Exception, Additions, and Limitations on Unrelated Income 06/20/2014
201425016 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 06/20/2014