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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200947067 412.00-00 Minimum Funding Standards 11/20/2009
200947066 412.00-00 Minimum Funding Standards 11/20/2009
200947065 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 11/20/2009
200947065 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/20/2009
200947065 4942.00-00 Taxes on Failure to Distribute Income 11/20/2009
200947065 4943.00-00 Excise Taxes on Excess Business Holdings 11/20/2009
200947065 4944.00-00 Excise Tax on "Jeopardizing" Investments 11/20/2009
200947065 4945.00-00 Excise Taxes on Taxable Expenditures 11/20/2009
200947065 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 11/20/2009
200947065 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 11/20/2009
200947065 513.00-00 Unrelated v. Not Unrelated Trade or Business 11/20/2009
200947064 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/20/2009
200947063 6103.09-00 Disclosure to Federal Employees for Administration of Nontax Federal Laws 11/20/2009
200947062 170.01-00 Time of Making Contribution 11/20/2009
200947061 7201.70-05 Felony 11/20/2009
200947060 9999.50-00 Criminal Tax Multifunctional Coordination 11/20/2009
200947059 3121.04-00 Employees 11/20/2009
200947058 3121.00-00 Definitions 11/20/2009
200947058 3121.02-04 Federal Civilian Employees 11/20/2009
200947057 170.14-00 Qualified Conservation Contribution 11/20/2009
200947056 36.00-00 First-Time Homebuyer Credit 11/20/2009
200947055 7201.30-00 Willfulness 11/20/2009
200947054 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 11/20/2009
200947053 170.14-01 Qualified Real Property Interest 11/20/2009
200947052 6231.02-00 Partner 11/20/2009