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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201010032 408.03-00 Rollover Contributions 03/12/2010
201010031 412.00-00 Minimum Funding Standards 03/12/2010
201010030 408.03-00 Rollover Contributions 03/12/2010
201010029 4945.04-04 Grants to Individuals 03/12/2010
201010028 501.03-08 Educational Organizations 03/12/2010
201010028 501.32-00 Income Inures v. does Not Inure to Private Individual 03/12/2010
201010028 501.33-00 Private v. Public Interest Served 03/12/2010
201010027 9114.03-42 United Kingdom 03/12/2010
201010026 1363.04-00 Recapture of LIFO Benefits 03/12/2010
201010025 355.01-00 Spin-Off 03/12/2010
201010025 368.04-00 Assets for Control of Transferee (Type "D") 03/12/2010
201010024 9100.09-00 Section 442; Accounting Periods 03/12/2010
201010023 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/2010
201010023 355.01-01 Split-Off 03/12/2010
201010023 368.00-00 Definitions Relating to Corporate Reorganizations 03/12/2010
201010023 368.04-00 Assets for Control of Transferee (Type "D") 03/12/2010
201010022 1362.01-03 Late Elections 03/12/2010
201010021 1362.04-00 Inadvertent Terminations 03/12/2010
201010020 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/12/2010
201010020 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/12/2010
201010020 115.00-00 Income of States, Municipalities, etc. 03/12/2010
201010020 7701.00-00 Definitions 03/12/2010
201010020 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 03/12/2010
201010019 7701.00-00 Definitions 03/12/2010
201010019 9100.00-00 Extension of Time for Making Certain Elections 03/12/2010