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
200911009 2032A.03-00 Decedents Who are Retired or Disabled 03/13/2009
200911009 2032A.04-00 Special Rule for Surviving Spouses 03/13/2009
200911008 472.09-00 Inventory Price Index Method 03/13/2009
200911007 163.06-01 Acquisition Indebtedness 03/13/2009
200911006 1031.02-00 Like Kind Property 03/13/2009
200911005 943.01-00 Qualifying Foreign Trade Property 03/13/2009
200911004 368.01-00 Statutory Merger or Consolidation (Type "A") 03/13/2009
200911003 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 03/13/2009
200911003 103.02-00 State and Local 03/13/2009
200911003 103.02-02 On Behalf Of 03/13/2009
200911002 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/13/2009
200911002 162.04-04 Legal Expenses 03/13/2009
200911002 162.05-03 Compromise Settlement of Claims 03/13/2009
200911001 7871.03-00 Tax Exempt Bonds 03/13/2009
200910069 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/06/2009
200910068 408.03-00 Rollover Contributions 03/06/2009
200910067 501.04-01 Local Associations of Employees 03/06/2009
200910066 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/06/2009
200910065 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/06/2009
200910064 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/06/2009
200910063 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/06/2009
200910062 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/06/2009
200910061 501.35-00 "Exclusively" Test 03/06/2009
200910061 501.36-01 Section 501(c)(3) Organizations 03/06/2009
200910060 501.32-00 Income Inures v. does Not Inure to Private Individual 03/06/2009