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
200707014 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707013 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707012 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707011 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707010 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707009 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707008 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707007 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707006 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707005 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707004 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707003 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707002 6621.00-00 Determination of Rate of Interest; Compounding of Interest 02/16/2007
200707001 6050I.00-00 Returns Relating to Cash Received in Trade or Business 02/16/2007
200706015 4942.00-00 Taxes on Failure to Distribute Income 02/09/2007
200706015 4942.03-00 Definitions of Principal Terms 02/09/2007
200706015 4942.03-05 Qualifying Distribution 02/09/2007
200706015 4945.00-00 Excise Taxes on Taxable Expenditures 02/09/2007
200706014 501.04-01 Local Associations of Employees 02/09/2007
200706013 412.00-00 Minimum Funding Standards 02/09/2007
200706012 408.03-00 Rollover Contributions 02/09/2007
200706011 332.01-00 Nonrecognition of Gain or Loss 02/09/2007
200706011 165.06-02 Securities In Affiliated Corporations 02/09/2007
200706011 166.00-00 Bad Debts 02/09/2007
200706010 3231.01-00 Employers v. Not Employers 02/09/2007