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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201041011 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041010 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041010 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041009 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041009 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041008 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041008 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041007 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041007 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041006 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041006 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041005 453.08-00 Revocation of Elections 10/15/2010
201041004 1382.00-00 Taxable Income of Cooperatives 10/15/2010
201041004 199.06-00 Agricultural and Horticultural Cooperatives 10/15/2010
201041003 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 10/15/2010
201041002 1382.00-00 Taxable Income of Cooperatives 10/15/2010
201041002 199.06-00 Agricultural and Horticultural Cooperatives 10/15/2010
201041001 1361.03-02 Qualified Subchapter S Trusts 10/15/2010
201041001 1362.01-03 Late Elections 10/15/2010
201040043 412.00-00 Minimum Funding Standards 10/08/2010
201040042 412.00-00 Minimum Funding Standards 10/08/2010
201040041 408.03-00 Rollover Contributions 10/08/2010
201040040 412.00-00 Minimum Funding Standards 10/08/2010
201040039 408.03-00 Rollover Contributions 10/08/2010
201040038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
Official Adobe Website