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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Nimewo UILC Sijè Dat Piblikasyon
201024007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2010
201024006 2642.00-00 Inclusion Ratio 06/18/2010
201024006 9100.00-00 Extension of Time for Making Certain Elections 06/18/2010
201024005 1042.05-00 Recapture on Disposition of Qualified Replacement Property 06/18/2010
201024004 851.02-00 Gross Income Requirement 06/18/2010
201024003 851.02-00 Gross Income Requirement 06/18/2010
201024002 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/18/2010
201024001 1504.00-00 Definitions 06/18/2010
201023074 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023073 408.03-00 Rollover Contributions 06/11/2010
201023072 408.03-00 Rollover Contributions 06/11/2010
201023071 412.00-00 Minimum Funding Standards 06/11/2010
201023070 412.00-00 Minimum Funding Standards 06/11/2010
201023069 412.00-00 Minimum Funding Standards 06/11/2010
201023068 412.00-00 Minimum Funding Standards 06/11/2010
201023067 412.00-00 Minimum Funding Standards 06/11/2010
201023066 4945.04-04 Grants to Individuals 06/11/2010
201023065 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/11/2010
201023064 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/11/2010
201023063 501.07-00 Social Clubs 06/11/2010
201023062 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023061 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023060 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023059 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023058 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010