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
200314005 146.07-00 Carryforward of Allocation 04/04/2003
200314005 9100.00-00 Extension of Time for Making Certain Elections 04/04/2003
200314004 2601.04-05 Cases of Mental Incompetency 04/04/2003
200314004 9100.00-00 Extension of Time for Making Certain Elections 04/04/2003
200314003 2601.00-00 Tax On Generation Skipping Transfers 04/04/2003
200314002 1381.00-00 Organizations to Which Part Applies 04/04/2003
200314001 9100.00-00 Extension of Time for Making Certain Elections 04/04/2003
200313025 9100.00-00 Extension of Time for Making Certain Elections 03/28/2003
200313024 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/28/2003
200313023 414.08-00 Church Plan 03/28/2003
200313022 507.00-00 Termination of Private Foundation Status 03/28/2003
200313021 507.00-00 Termination of Private Foundation Status 03/28/2003
200313020 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/28/2003
200313020 414.00-00 Definitions and Special Rules 03/28/2003
200313020 3121.00-00 Definitions 03/28/2003
200313019 414.08-00 Church Plan 03/28/2003
200313018 9100.22-00 Other 03/28/2003
200313018 1503.04-04 Dual Resident Corporation 03/28/2003
200313018 9100.18-00 Section 927; FSC Election 03/28/2003
200313017 414.07-00 Governmental Plan 03/28/2003
200313017 457.08-01 Eligible Employer 03/28/2003
200313016 72.01-00 Exclusion Ratio 03/28/2003
200313016 72.07-00 Amounts Not Receivable as Annuities 03/28/2003
200313016 72.19-01 Exceptions 03/28/2003
200313015 41.01-00 Alternative Incremental Credit 03/28/2003