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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201220040 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220039 412.06-00 Minimum Funding Waiver 05/18/2012
201220038 4945.04-04 Grants to Individuals 05/18/2012
201220037 4943.00-00 Excise Taxes on Excess Business Holdings 05/18/2012
201220036 4945.04-04 Grants to Individuals 05/18/2012
201220035 501.35-00 "Exclusively" Test 05/18/2012
201220035 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 05/18/2012
201220034 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/18/2012
201220033 6511.01-00 Limitation of Amount 05/18/2012
201220033 6511.01-03 Claim Filed Late 05/18/2012
201220033 6511.02-04 Estimated Tax Payments and Withholdings 05/18/2012
201220033 6511.09-00 Timeliness of Claim 05/18/2012
201220032 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 05/18/2012
201220031 35.01-00 In General 05/18/2012
201220030 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/18/2012
201220030 2601.00-00 Tax On Generation Skipping Transfers 05/18/2012
201220029 6664.01-00 Definition of Underpayment 05/18/2012
201220028 263A.03-00 Capitalization of Costs 05/18/2012
201220028 263A.04-00 Allocation Methods 05/18/2012
201220028 263.08-02 Improvement by Lessee 05/18/2012
201220027 9300.99-07 Sham Trusts 05/18/2012
201220026 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 05/18/2012
201220026 451.04-00 Conditions and Contingencies 05/18/2012
201220026 61.09-10 Year Taxable 05/18/2012
201220025 9100.22-00 Other 05/18/2012