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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200947004 168.20-00 Classification of Property 11/20/2009
200947004 45D.00-00 New Markets Credit 11/20/2009
200947003 2601.00-00 Tax On Generation Skipping Transfers 11/20/2009
200947003 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947002 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947002 1362.01-03 Late Elections 11/20/2009
200947001 1362.04-00 Inadvertent Terminations 11/20/2009
200947001 1375.00-00 Tax Imposed On Certain Passive Investment Income 11/20/2009
200946065 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/13/2009
200946064 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/13/2009
200946063 408.03-00 Rollover Contributions 11/13/2009
200946062 408.03-00 Rollover Contributions 11/13/2009
200946061 408.03-00 Rollover Contributions 11/13/2009
200946060 4942.03-07 Set-Asides 11/13/2009
200946058 501.36-01 Section 501(c)(3) Organizations 11/13/2009
200946057 501.12-03 Mutual or Cooperative Electric Companies 11/13/2009
200946056 4942.03-07 Set-Asides 11/13/2009
200946055 4945.04-04 Grants to Individuals 11/13/2009
200946054 4945.04-04 Grants to Individuals 11/13/2009
200946053 4942.03-07 Set-Asides 11/13/2009
200946052 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 11/13/2009
200946052 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 11/13/2009
200946051 9999.00-00 Miscellaneous Issues 11/13/2009
200946050 6331.00-00 Levy and Distraint 11/13/2009
200946050 4945.04-04 Grants to Individuals 11/13/2009