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
201022008 167.22-01 Normalization Rules 06/04/2010
201022007 167.22-01 Normalization Rules 06/04/2010
201022006 1382.00-00 Taxable Income of Cooperatives 06/04/2010
201022006 199.06-00 Agricultural and Horticultural Cooperatives 06/04/2010
201022005 1382.00-00 Taxable Income of Cooperatives 06/04/2010
201022005 199.06-00 Agricultural and Horticultural Cooperatives 06/04/2010
201022004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/04/2010
201022003 9100.00-00 Extension of Time for Making Certain Elections 06/04/2010
201022003 2642.00-00 Inclusion Ratio 06/04/2010
201022002 2057.00-00 Qualified Family Business Interests 06/04/2010
201022002 9100.00-00 Extension of Time for Making Certain Elections 06/04/2010
201022001 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/04/2010
201021050 61.00-00 Gross Income v. Not Gross Income 05/28/2010
201021050 61.31-00 Community Property 05/28/2010
201021049 7122.18-00 Compromises; Valuation of Assets 05/28/2010
201021048 31.00-00 Withholdings (Credit v. No Credit Against Tax) 05/28/2010
201021047 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 05/28/2010
201021046 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/28/2010
201021045 4942.03-05 Qualifying Distribution 05/28/2010
201021045 4943.03-01 Permitted Holdings 05/28/2010
201021044 4945.04-04 Grants to Individuals 05/28/2010
201021043 412.00-00 Minimum Funding Standards 05/28/2010
201021042 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/28/2010
201021041 408.03-00 Rollover Contributions 05/28/2010
201021040 408.03-00 Rollover Contributions 05/28/2010