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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200750003 1362.04-00 Inadvertent Terminations 12/14/2007
200750002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/14/2007
200750001 302.03-00 Complete Termination of Interest 12/14/2007
200750001 1001.02-00 Amount Realized 12/14/2007
200749027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/07/2007
200749026 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/07/2007
200749025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/07/2007
200749024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/07/2007
200749023 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/07/2007
200749022 412.06-00 Minimum Funding Waiver 12/07/2007
200749021 412.06-00 Minimum Funding Waiver 12/07/2007
200749020 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/07/2007
200749019 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/07/2007
200749018 408.03-00 Rollover Contributions 12/07/2007
200749017 408.03-00 Rollover Contributions 12/07/2007
200749016 408.03-00 Rollover Contributions 12/07/2007
200749015 9100.10-01 Accounting Methods 12/07/2007
200749014 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/07/2007
200749013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/07/2007
200749012 7704.03-00 Qualifying Income 12/07/2007
200749011 9100.22-00 Other 12/07/2007
200749011 1503.04-04 Dual Resident Corporation 12/07/2007
200749010 351.00-00 Transfer to Corporation Controlled by Transferor 12/07/2007
200749010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/07/2007
200749009 9100.22-00 Other 12/07/2007