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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200335011 355.01-00 Spin-Off 08/29/2003
200335010 368.04-00 Assets for Control of Transferee (Type "D") 08/29/2003
200335010 355.01-00 Spin-Off 08/29/2003
200335009 368.04-00 Assets for Control of Transferee (Type "D") 08/29/2003
200335009 355.01-00 Spin-Off 08/29/2003
200335008 368.04-00 Assets for Control of Transferee (Type "D") 08/29/2003
200335008 355.01-00 Spin-Off 08/29/2003
200335007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2003
200335006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2003
200335005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2003
200335004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2003
200335003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2003
200335002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2003
200335001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2003
200334044 408.03-00 Rollover Contributions 08/22/2003
200334043 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 08/22/2003
200334042 414.09-00 Certain Employee Contributions 08/22/2003
200334041 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 08/22/2003
200334041 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.) 08/22/2003
200334041 404.02-00 Stock Bonus and Profit-Sharing Trusts 08/22/2003
200334041 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 08/22/2003
200334041 415.02-00 Limitation for Defined Contribution Plans 08/22/2003
200334041 4972.02-00 Excess Contributions 08/22/2003
200334040 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 08/22/2003
200334040 7701.00-00 Definitions 08/22/2003