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
200927004 9100.20-00 Section 1502; Election to File Consolidated Return 07/02/2009
200927003 1295.02-02 Retroactive Elections 07/02/2009
200927002 7704.03-00 Qualifying Income 07/02/2009
200927001 1362.01-03 Late Elections 07/02/2009
200926049 501.32-00 Income Inures v. does Not Inure to Private Individual 06/26/2009
200926049 501.32-01 Distribution of Assets to Private Individuals 06/26/2009
200926048 4945.04-04 Grants to Individuals 06/26/2009
200926047 4945.04-04 Grants to Individuals 06/26/2009
200926046 4945.04-04 Grants to Individuals 06/26/2009
200926045 4945.04-04 Grants to Individuals 06/26/2009
200926044 4945.04-04 Grants to Individuals 06/26/2009
200926043 4945.04-04 Grants to Individuals 06/26/2009
200926042 408.03-00 Rollover Contributions 06/26/2009
200926041 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/26/2009
200926040 408.03-00 Rollover Contributions 06/26/2009
200926039 408.03-00 Rollover Contributions 06/26/2009
200926038 4945.04-04 Grants to Individuals 06/26/2009
200926037 501.32-00 Income Inures v. does Not Inure to Private Individual 06/26/2009
200926036 501.32-00 Income Inures v. does Not Inure to Private Individual 06/26/2009
200926035 4945.04-04 Grants to Individuals 06/26/2009
200926034 4945.04-04 Grants to Individuals 06/26/2009
200926033 501.03-02 Foundations 06/26/2009
200926032 4942.03-07 Set-Asides 06/26/2009
200926031 4945.04-04 Grants to Individuals 06/26/2009
200926030 4942.03-07 Set-Asides 06/26/2009