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
200541001 1362.04-00 Inadvertent Terminations 10/14/2005
200540024 408.03-00 Rollover Contributions 10/07/2005
200540023 408.03-00 Rollover Contributions 10/07/2005
200540022 408.03-00 Rollover Contributions 10/07/2005
200540021 408.03-00 Rollover Contributions 10/07/2005
200540020 408.03-00 Rollover Contributions 10/07/2005
200540019 408.03-00 Rollover Contributions 10/07/2005
200540018 501.07-00 Social Clubs 10/07/2005
200540018 501.07-05 Business with Nonmembers 10/07/2005
200540017 4945.00-00 Excise Taxes on Taxable Expenditures 10/07/2005
200540016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 10/07/2005
200540015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2005
200540015 501.03-05 Corporations 10/07/2005
200540014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2005
200540014 501.03-05 Corporations 10/07/2005
200540013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2005
200540012 501.19-00 Organization of Past or Present Armed Forces Members 10/07/2005
200540011 501.07-00 Social Clubs 10/07/2005
200540011 501.07-05 Business with Nonmembers 10/07/2005
200540010 7701.00-00 Definitions 10/07/2005
200540009 9100.22-00 Other 10/07/2005
200540009 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 10/07/2005
200540008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/07/2005
200540008 2501.01-00 Gift v. Not a Gift 10/07/2005
200540007 9100.00-00 Extension of Time for Making Certain Elections 10/07/2005