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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200907005 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907004 7701.00-00 Definitions 02/13/2009
200907004 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907003 7701.00-00 Definitions 02/13/2009
200907003 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907002 7701.00-00 Definitions 02/13/2009
200907002 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907001 368.04-00 Assets for Control of Transferee (Type "D") 02/13/2009
200907001 355.01-01 Split-Off 02/13/2009
200906060 408.03-00 Rollover Contributions 02/06/2009
200906059 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009
200906059 408.00-00 Individual Retirement Accounts 02/06/2009
200906058 4945.04-04 Grants to Individuals 02/06/2009
200906057 501.07-01 Profit v. Not for Profit 02/06/2009
200906056 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/06/2009
200906055 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/06/2009
200906054 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/06/2009
200906053 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/06/2009
200906052 7405.00-00 Action for Recovery of Erroneous Refunds 02/06/2009
200906051 3406.02-00 Reportable Payment 02/06/2009
200906050 6501.01-04 Effect of Change in Law 02/06/2009
200906049 6664.00-00 Definitions and Special Rules 02/06/2009
200906048 43.00-00 Enhanced Oil Recovery Credit 02/06/2009
200906047 6229.02-00 Extension by Agreement 02/06/2009
200906046 9999.00-00 Miscellaneous Issues 02/06/2009