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
200737011 42.00-00 Low-Income Housing Credit 09/14/2007
200737010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/14/2007
200737009 422.02-00 Employment Requirements 09/14/2007
200737008 7701.00-00 Definitions 09/14/2007
200737008 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737007 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737006 1502.13-00 Intercompany Transactions 09/14/2007
200737005 9100.22-00 Other 09/14/2007
200737005 1503.04-04 Dual Resident Corporation 09/14/2007
200737004 1362.01-03 Late Elections 09/14/2007
200737003 1362.01-03 Late Elections 09/14/2007
200737002 468A.05-08 Disqualification of Fund 09/14/2007
200737001 468A.05-08 Disqualification of Fund 09/14/2007
200736037 501.03-05 Corporations 09/07/2007
200736036 402.08-00 Rollover Contributions 09/07/2007
200736035 412.06-00 Minimum Funding Waiver 09/07/2007
200736034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/07/2007
200736033 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/07/2007
200736032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/07/2007
200736031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/07/2007
200736030 507.00-00 Termination of Private Foundation Status 09/07/2007
200736030 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/07/2007
200736030 4941.04-00 Definition of Self-Dealing 09/07/2007
200736030 4942.03-05 Qualifying Distribution 09/07/2007
200736030 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/07/2007