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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200806021 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/08/2008
200806018 501.12-03 Mutual or Cooperative Electric Companies 02/08/2008
200806017 501.12-03 Mutual or Cooperative Electric Companies 02/08/2008
200806016 507.00-00 Termination of Private Foundation Status 02/08/2008
200806016 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/08/2008
200806016 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/08/2008
200806016 4942.00-00 Taxes on Failure to Distribute Income 02/08/2008
200806016 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/08/2008
200806016 4945.00-00 Excise Taxes on Taxable Expenditures 02/08/2008
200806015 507.00-00 Termination of Private Foundation Status 02/08/2008
200806015 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/08/2008
200806015 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/08/2008
200806015 4942.00-00 Taxes on Failure to Distribute Income 02/08/2008
200806015 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/08/2008
200806015 4945.00-00 Excise Taxes on Taxable Expenditures 02/08/2008
200806014 501.12-03 Mutual or Cooperative Electric Companies 02/08/2008
200806013 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/08/2008
200806012 408.03-00 Rollover Contributions 02/08/2008
200806011 1382.03-00 Deductions 02/08/2008
200806011 199.06-00 Agricultural and Horticultural Cooperatives 02/08/2008
200806010 643.06-00 Multiple Trusts 02/08/2008
200806010 1001.02-07 Property Differing Materially 02/08/2008
200806010 1015.03-00 Transfer in Trust After December 31, 1920 02/08/2008
200806010 2501.01-00 Gift v. Not a Gift 02/08/2008
200806010 2601.03-01 Irrevocable Trusts 02/08/2008