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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Number UILC Subject Release Date
201227003 1362.01-00 Eligible v. Ineligible 07/06/2012
201227003 1362.01-03 Late Elections 07/06/2012
201227003 1362.04-00 Inadvertent Terminations 07/06/2012
201227002 7704.03-00 Qualifying Income 07/06/2012
201227001 7704.03-00 Qualifying Income 07/06/2012
201226039 9999.98-00 Not Able to Identify Under Present List 06/29/2012
201226038 9100.00-00 Extension of Time for Making Certain Elections 06/29/2012
201226037 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/29/2012
201226036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/29/2012
201226035 408.03-00 Rollover Contributions 06/29/2012
201226034 408.03-00 Rollover Contributions 06/29/2012
201226033 4945.04-04 Grants to Individuals 06/29/2012
201226032 4945.04-04 Grants to Individuals 06/29/2012
201226031 4945.04-04 Grants to Individuals 06/29/2012
201226030 4945.04-04 Grants to Individuals 06/29/2012
201226029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2012
201226029 501.32-00 Income Inures v. does Not Inure to Private Individual 06/29/2012
201226029 501.33-01 Trustees Serve Private Interest 06/29/2012
201226028 6665.02-00 Procedure for Assessing Certain Additions to Tax 06/29/2012
201226028 6671.00-00 Rules for Application of Assessable Penalties 06/29/2012
201226027 6166.00-00 Extension of Time to Pay Estate Tax 06/29/2012
201226026 385.03-00 New Financial Products 06/29/2012
201226025 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 06/29/2012
201226025 199.03-00 Domestic Production Gross Receipts (DPGR) 06/29/2012
201226025 199.03-05 Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition 06/29/2012