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
200728008 1031.06-00 Multi-Party Exchanges 07/13/2007
200728007 42.07-03 Date for Meeting Requirements 07/13/2007
200728007 9100.01-00 Section 42; Low-Income Housing Credit 07/13/2007
200728006 1362.01-03 Late Elections 07/13/2007
200728005 2056.07-00 Qualified Terminable Interest Property 07/13/2007
200728005 9100.00-00 Extension of Time for Making Certain Elections 07/13/2007
200728004 1362.01-03 Late Elections 07/13/2007
200728003 9100.22-00 Other 07/13/2007
200728003 1503.04-04 Dual Resident Corporation 07/13/2007
200728002 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 07/13/2007
200728001 446.04-01 Change of Accounting Methods; Correction of Method or Error 07/13/2007
200727037 9100.00-00 Extension of Time for Making Certain Elections 07/06/2007
200727027 408.03-00 Rollover Contributions 07/06/2007
200727026 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 07/06/2007
200727025 408.00-00 Individual Retirement Accounts 07/06/2007
200727024 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/06/2007
200727023 408.03-00 Rollover Contributions 07/06/2007
200727022 408.03-00 Rollover Contributions 07/06/2007
200727021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/06/2007
200727020 501.03-33 Lessening the Burdens of Government 07/06/2007
200727020 501.32-00 Income Inures v. does Not Inure to Private Individual 07/06/2007
200727020 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/06/2007
200727019 4941.04-00 Definition of Self-Dealing 07/06/2007
200727018 4941.04-00 Definition of Self-Dealing 07/06/2007
200727017 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 07/06/2007