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
200906002 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009
200906001 7702.00-00 Life Insurance Contract Defined 02/06/2009
200906001 7702A.00-00 Modified Endowment Contracts 02/06/2009
200905040 402.08-00 Rollover Contributions 01/30/2009
200905040 402.08-05 By a Surviving Spouse 01/30/2009
200905039 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009
200905038 408.03-00 Rollover Contributions 01/30/2009
200905037 408.03-00 Rollover Contributions 01/30/2009
200905036 408.03-00 Rollover Contributions 01/30/2009
200905035 408.03-00 Rollover Contributions 01/30/2009
200905034 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009
200905034 408A.00-00 Roth IRA 01/30/2009
200905033 501.03-24 Scientific Organizations 01/30/2009
200905032 4945.04-04 Grants to Individuals 01/30/2009
200905031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/30/2009
200905030 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/30/2009
200905029 501.03-30 Organizational and Operational Tests 01/30/2009
200905029 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 01/30/2009
200905029 501.32-00 Income Inures v. does Not Inure to Private Individual 01/30/2009
200905029 501.33-00 Private v. Public Interest Served 01/30/2009
200905028 501.03-20 Religious Organizations 01/30/2009
200905027 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009
200905027 642.03-00 Charitable Deduction 01/30/2009
200905026 7701.00-00 Definitions 01/30/2009
200905026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009