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
200826006 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826005 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826004 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826003 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826002 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826001 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200825055 412.06-00 Minimum Funding Waiver 06/20/2008
200825054 408.03-00 Rollover Contributions 06/20/2008
200825053 412.06-00 Minimum Funding Waiver 06/20/2008
200825052 412.06-00 Minimum Funding Waiver 06/20/2008
200825051 501.03-30 Organizational and Operational Tests 06/20/2008
200825051 501.36-04 Fund Raising (See also 0512.06-00) 06/20/2008
200825050 4943.00-00 Excise Taxes on Excess Business Holdings 06/20/2008
200825050 4943.03-01 Permitted Holdings 06/20/2008
200825049 4945.04-04 Grants to Individuals 06/20/2008
200825049 4942.03-05 Qualifying Distribution 06/20/2008
200825048 501.07-01 Profit v. Not for Profit 06/20/2008
200825047 501.36-00 Business Activities 06/20/2008
200825047 502.00-00 Feeder Organizations (Exempt v. Not Exempt) 06/20/2008
200825046 9999.98-00 Not Able to Identify Under Present List 06/20/2008
200825045 61.00-00 Gross Income v. Not Gross Income 06/20/2008
200825045 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/20/2008
200825044 472.08-01 Principle for Establishing Pools 06/20/2008
200825043 3509.00-00 Determination of Employer's Liability for Certain Employment Taxes 06/20/2008
200825043 6205.00-00 Special Rules Applicable to Certain Employment Taxes 06/20/2008