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
200930015 7701.00-00 Definitions 07/24/2009
200930014 7701.00-00 Definitions 07/24/2009
200930013 7701.00-00 Definitions 07/24/2009
200930012 7701.00-00 Definitions 07/24/2009
200930011 7701.00-00 Definitions 07/24/2009
200930010 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930009 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930008 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930007 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930006 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930005 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930004 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930003 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930002 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930001 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200929023 411.00-00 Minimum Vesting Standards 07/17/2009
200929022 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/17/2009
200929021 72.20-04 Substantially Equal Payments 07/17/2009
200929020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/17/2009
200929019 501.03-30 Organizational and Operational Tests 07/17/2009
200929019 501.33-00 Private v. Public Interest Served 07/17/2009
200929018 4945.04-04 Grants to Individuals 07/17/2009
200929017 6224.01-01 Settlement Agreement 07/17/2009
200929016 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 07/17/2009
200929015 3401.01-01 Back Pay 07/17/2009