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
200902013 170.07-03 Medical Organizations and Hospitals 01/09/2009
200902012 507.00-00 Termination of Private Foundation Status 01/09/2009
200902012 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/09/2009
200902012 4945.00-00 Excise Taxes on Taxable Expenditures 01/09/2009
200902012 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 01/09/2009
200902011 165.01-00 Basis 01/09/2009
200902011 165.07-00 Disaster Losses 01/09/2009
200902010 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/09/2009
200902010 2601.04-03 Amendments to Wills or Revocable Trusts 01/09/2009
200902010 2511.04-00 Gifts Indirectly Made 01/09/2009
200902009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/09/2009
200902009 2601.04-03 Amendments to Wills or Revocable Trusts 01/09/2009
200902009 2511.04-00 Gifts Indirectly Made 01/09/2009
200902008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/09/2009
200902008 2601.04-03 Amendments to Wills or Revocable Trusts 01/09/2009
200902008 2511.04-00 Gifts Indirectly Made 01/09/2009
200902007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 01/09/2009
200902007 382.11-09 5-Percent Shareholder 01/09/2009
200902006 1362.02-00 Termination of Election 01/09/2009
200902005 1362.02-00 Termination of Election 01/09/2009
200902004 1362.02-00 Termination of Election 01/09/2009
200902003 1362.02-00 Termination of Election 01/09/2009
200902002 1362.02-00 Termination of Election 01/09/2009
200902001 1362.04-00 Inadvertent Terminations 01/09/2009
200901035 408.03-00 Rollover Contributions 01/02/2009