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
200912001 1362.04-00 Inadvertent Terminations 03/20/2009
200911048 408.03-00 Rollover Contributions 03/13/2009
200911047 408.03-00 Rollover Contributions 03/13/2009
200911046 408.03-00 Rollover Contributions 03/13/2009
200911045 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/13/2009
200911044 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/13/2009
200911043 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/13/2009
200911042 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/13/2009
200911042 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/13/2009
200911041 4945.04-04 Grants to Individuals 03/13/2009
200911040 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/13/2009
200911040 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/13/2009
200911039 4945.04-04 Grants to Individuals 03/13/2009
200911038 4945.04-04 Grants to Individuals 03/13/2009
200911037 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/13/2009
200911037 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 03/13/2009
200911036 4945.04-04 Grants to Individuals 03/13/2009
200911035 3121.01-08 Director or 03/13/2009
200911034 3121.04-01 Common Law Tests 03/13/2009
200911033 6335.00-00 Sale of Seized Property 03/13/2009
200911032 854.01-00 Capital Gain Dividend 03/13/2009
200911031 9999.00-00 Miscellaneous Issues 03/13/2009
200911030 6103.09-03 Use of Information in Judicial or Administrative Nontax Proceedings 03/13/2009
200911030 6103.05-03 Disclosure of Partnership Return 03/13/2009
200911029 6103.11-00 Disclosure for Tax Administration Purposes 03/13/2009