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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201241011 501.32-00 Income Inures v. does Not Inure to Private Individual 10/12/2012
201241011 501.33-00 Private v. Public Interest Served 10/12/2012
201241010 501.03-04 Unincorporated Associations 10/12/2012
201241009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/12/2012
201241008 6229.02-00 Extension by Agreement 10/12/2012
201241007 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 10/12/2012
201241006 6228.05-00 Other Requests 10/12/2012
201241005 1092.08-00 Definitions and Special Rules 10/12/2012
201241005 1092.02-00 Special Rule for Identified Straddles 10/12/2012
201241005 704.00-00 Partner's Distributive Share 10/12/2012
201241004 7704.03-00 Qualifying Income 10/12/2012
201241003 7701.00-00 Definitions 10/12/2012
201241003 7701.03-00 Association v. Trust 10/12/2012
201241003 7701.03-06 Liquidating Trusts 10/12/2012
201241002 954.02-07 Nonfunctional Currency Transactions 10/12/2012
201241001 453.09-00 Contingent Payment Sales 10/12/2012
201241001 453.09-01 Alternative Basis Recovery 10/12/2012
201240036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/05/2012
201240036 509.01-02 Support 10/05/2012
201240036 179.00-00 Election to Expense Certain Depreciable Business Assets 10/05/2012
201240035 408.03-00 Rollover Contributions 10/05/2012
201240034 408.03-00 Rollover Contributions 10/05/2012
201240033 408.03-00 Rollover Contributions 10/05/2012
201240032 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/05/2012
201240031 408.03-00 Rollover Contributions 10/05/2012