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
200916001 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200915063 408.00-00 Individual Retirement Accounts 04/10/2009
200915063 408.03-00 Rollover Contributions 04/10/2009
200915063 408A.00-00 Roth IRA 04/10/2009
200915062 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/10/2009
200915061 501.07-01 Profit v. Not for Profit 04/10/2009
200915060 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/10/2009
200915059 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/10/2009
200915058 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/10/2009
200915057 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/10/2009
200915056 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/10/2009
200915055 501.07-01 Profit v. Not for Profit 04/10/2009
200915054 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/10/2009
200915053 501.07-00 Social Clubs 04/10/2009
200915052 4945.04-04 Grants to Individuals 04/10/2009
200915051 4945.04-04 Grants to Individuals 04/10/2009
200915050 4942.03-07 Set-Asides 04/10/2009
200915049 4945.04-04 Grants to Individuals 04/10/2009
200915048 4942.03-07 Set-Asides 04/10/2009
200915047 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 04/10/2009
200915046 9115.04-06 (blank) 04/10/2009
200915045 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 04/10/2009
200915045 6651.03-00 Reasonable Cause v. Willful Neglect 04/10/2009
200915044 3122.00-00 Federal Service 04/10/2009
200915043 6402.00-00 Authority to Make Credits or Refunds 04/10/2009