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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200950010 9100.09-00 Section 442; Accounting Periods 12/11/2009
200950009 9100.09-00 Section 442; Accounting Periods 12/11/2009
200950008 9100.09-00 Section 442; Accounting Periods 12/11/2009
200950007 9100.09-00 Section 442; Accounting Periods 12/11/2009
200950006 9100.09-00 Section 442; Accounting Periods 12/11/2009
200950005 9100.09-00 Section 442; Accounting Periods 12/11/2009
200950004 9100.09-00 Section 442; Accounting Periods 12/11/2009
200950003 9100.09-00 Section 442; Accounting Periods 12/11/2009
200950002 9100.09-00 Section 442; Accounting Periods 12/11/2009
200950001 9100.09-00 Section 442; Accounting Periods 12/11/2009
200949056 509.02-02 Supporting Organizations 12/04/2009
200949055 4945.04-04 Grants to Individuals 12/04/2009
200949054 408.03-00 Rollover Contributions 12/04/2009
200949053 402.08-00 Rollover Contributions 12/04/2009
200949052 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/04/2009
200949051 408.03-00 Rollover Contributions 12/04/2009
200949050 408.03-00 Rollover Contributions 12/04/2009
200949049 6338.00-00 Certificate of Sale; Deed of Real Property 12/04/2009
200949048 7602.00-00 Examination of Books and Witnesses 12/04/2009
200949048 7605.00-00 Time and Place of Examination 12/04/2009
200949047 6231.01-01 Exception for Small Partnerships 12/04/2009
200949046 6330.00-00 Collection Due Process - Levy 12/04/2009
200949045 6227.00-00 Administrative Adjustments Requests 12/04/2009
200949044 6330.00-00 Collection Due Process - Levy 12/04/2009
200949043 6330.00-00 Collection Due Process - Levy 12/04/2009