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
200935042 509.01-01 Private Foundation 08/28/2009
200935042 4942.03-03 Minimum Investment Return 08/28/2009
200935041 7428.02-00 Revocation (Gladstone Issue) 08/28/2009
200935040 4945.04-04 Grants to Individuals 08/28/2009
200935039 4945.04-04 Grants to Individuals 08/28/2009
200935038 4945.04-04 Grants to Individuals 08/28/2009
200935037 4945.04-04 Grants to Individuals 08/28/2009
200935036 4945.04-04 Grants to Individuals 08/28/2009
200935035 4945.04-04 Grants to Individuals 08/28/2009
200935034 3401.01-00 Wages Subject to Withholding 08/28/2009
200935033 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 08/28/2009
200935033 412.07-00 Accrued Benefit Waiver 08/28/2009
200935033 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 08/28/2009
200935032 104.03-00 Damages 08/28/2009
200935031 7609.00-00 Special Procedures for Third-Party Summonses 08/28/2009
200935030 6662.00-00 Accuracy-related penalty 08/28/2009
200935029 409A.00-00 Nonqualified Deferred Compensation 08/28/2009
200935029 451.14-00 Constructive Receipt 08/28/2009
200935028 193.00-00 Tertiary Injectants (See Also 4993.02-00|et seq.) 08/28/2009
200935027 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 08/28/2009
200935026 50.29.00-00 LEVY: Retirement benefits 08/28/2009
200935025 9999.00-00 Miscellaneous Issues 08/28/2009
200935024 446.19-00 Change of Methods; Inventory 08/28/2009
200935024 472.06-00 Change from LIFO Method 08/28/2009
200935024 481.06-00 Change From LIFO 08/28/2009