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
201413009 23.00.00-00 DISCLOSURE OF INFORMATION 03/28/2014
201413008 6227.00-00 Administrative Adjustments Requests 03/28/2014
201413007 6227.05-00 Other Requests 03/28/2014
201413006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/28/2014
201413006 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/28/2014
201413006 125.00-00 Cafeteria Plans 03/28/2014
201413005 125.00-00 Cafeteria Plans 03/28/2014
201413005 223.00-00 Health Savings Accounts 03/28/2014
201413004 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/28/2014
201413003 368.03-00 Stock for Property (Type "C") 03/28/2014
201413003 368.08-06 Business Enterprise Continuity 03/28/2014
201413002 1382.00-00 Taxable Income of Cooperatives 03/28/2014
201413001 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 03/28/2014
201413001 9100.22-00 Other 03/28/2014
201412022 501.03-30 Organizational and Operational Tests 03/21/2014
201412021 408.03-00 Rollover Contributions 03/21/2014
201412020 408.03-00 Rollover Contributions 03/21/2014
201412019 408.03-00 Rollover Contributions 03/21/2014
201412018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/21/2014
201412017 6230.03-01 Time for Filing Claim 03/21/2014
201412016 894.11-00 Pensions 03/21/2014
201412015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/21/2014
201412014 4251.00-00 Communications Tax (Taxable v. Not Taxable) 03/21/2014
201412014 6402.00-00 Authority to Make Credits or Refunds 03/21/2014
201412013 332.01-00 Nonrecognition of Gain or Loss 03/21/2014