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
200634055 408.03-00 Rollover Contributions 08/25/2006
200634054 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/25/2006
200634053 408.00-00 Individual Retirement Accounts 08/25/2006
200634052 402.08-00 Rollover Contributions 08/25/2006
200634052 402.08-01 Rollover Lump Sums 08/25/2006
200634052 402.08-05 By a Surviving Spouse 08/25/2006
200634051 408.03-00 Rollover Contributions 08/25/2006
200634050 408.03-00 Rollover Contributions 08/25/2006
200634049 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/25/2006
200634048 501.12-03 Mutual or Cooperative Electric Companies 08/25/2006
200634047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/25/2006
200634046 501.03-04 Unincorporated Associations 08/25/2006
200634046 501.03-05 Corporations 08/25/2006
200634045 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/25/2006
200634044 501.10-00 Domestic Fraternal Societies, Orders, and Associations 08/25/2006
200634043 501.12-03 Mutual or Cooperative Electric Companies 08/25/2006
200634042 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/25/2006
200634041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/25/2006
200634041 501.03-30 Organizational and Operational Tests 08/25/2006
200634040 9999.98-00 Not Able to Identify Under Present List 08/25/2006
200634039 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/25/2006
200634039 509.00-00 Private Foundation Defined 08/25/2006
200634039 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/25/2006
200634039 170.00-00 Charitable, Etc. Contributions and Gifts 08/25/2006
200634038 507.04-00 Termination Under Section 507(b)(1)(B) 08/25/2006