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
200725044 4941.04-00 Definition of Self-Dealing 06/22/2007
200725043 507.05-00 Liability of Transferee Organizations 06/22/2007
200725042 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 06/22/2007
200725041 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 06/22/2007
200725040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 06/22/2007
200725039 408.03-00 Rollover Contributions 06/22/2007
200725038 408.03-00 Rollover Contributions 06/22/2007
200725037 167.19-00 Date Property Placed in Service 06/22/2007
200725037 263A.05-00 Property Produced in a Farming Business 06/22/2007
200725036 165.08-00 Wagering Losses 06/22/2007
200725035 3231.01-00 Employers v. Not Employers 06/22/2007
200725034 3231.01-00 Employers v. Not Employers 06/22/2007
200725033 3231.01-00 Employers v. Not Employers 06/22/2007
200725032 3231.01-00 Employers v. Not Employers 06/22/2007
200725031 162.07-13 Reimbursement of Expenses 06/22/2007
200725031 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 06/22/2007
200725031 165.00-00 Deductions For Losses 06/22/2007
200725031 172.06-00 Product Liability Losses 06/22/2007
200725030 3231.01-00 Employers v. Not Employers 06/22/2007
200725029 61.00-00 Gross Income v. Not Gross Income 06/22/2007
200725029 451.13-01 Services (Rev. Rul. 71-21) 06/22/2007
200725028 3231.01-00 Employers v. Not Employers 06/22/2007
200725027 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 06/22/2007
200725026 1504.00-00 Definitions 06/22/2007
200725025 1381.02-00 Certain Other Cooperatives 06/22/2007