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
200904002 9100.22-00 Other 01/23/2009
200904002 382.12-16 Controlled Groups 01/23/2009
200904001 1001.02-07 Property Differing Materially 01/23/2009
200903106 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/16/2009
200903105 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903104 408.03-00 Rollover Contributions 01/16/2009
200903103 4971.02-00 Additional Tax 01/16/2009
200903102 4945.04-04 Grants to Individuals 01/16/2009
200903101 4945.04-04 Grants to Individuals 01/16/2009
200903100 4945.04-04 Grants to Individuals 01/16/2009
200903099 4945.04-04 Grants to Individuals 01/16/2009
200903098 4945.04-04 Grants to Individuals 01/16/2009
200903097 4945.04-04 Grants to Individuals 01/16/2009
200903096 4945.04-04 Grants to Individuals 01/16/2009
200903095 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903094 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/16/2009
200903093 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/16/2009
200903092 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903091 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903090 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903089 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/16/2009
200903088 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903087 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903086 501.04-01 Local Associations of Employees 01/16/2009
200903085 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009