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
201021039 408.03-00 Rollover Contributions 05/28/2010
201021038 401.06-02 Employee Dies Before Entire Interest Distributed 05/28/2010
201021037 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/28/2010
201021036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/28/2010
201021035 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 05/28/2010
201021034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/28/2010
201021033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/28/2010
201021032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/28/2010
201021031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/28/2010
201021030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/28/2010
201021029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/28/2010
201021028 4945.04-04 Grants to Individuals 05/28/2010
201021027 170.14-02 Qualified Organization 05/28/2010
201021026 6012.05-01 Estates or Trusts 05/28/2010
201021025 6331.00-00 Levy and Distraint 05/28/2010
201021024 6330.00-00 Collection Due Process - Levy 05/28/2010
201021023 6224.01-01 Settlement Agreement 05/28/2010
201021022 6402.00-00 Authority to Make Credits or Refunds 05/28/2010
201021021 6111.00-00 Registration of Tax Shelters 05/28/2010
201021021 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 05/28/2010
201021020 453A.03-00 Interest on Deferred Tax Liability 05/28/2010
201021019 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 05/28/2010
201021019 1502.75-10 When Group Remains in Existence 05/28/2010
201021018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 05/28/2010
201021017 9100.00-00 Extension of Time for Making Certain Elections 05/28/2010