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
201426001 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 06/27/2014
201426001 1362.04-00 Inadvertent Terminations 06/27/2014
201426000 6110.00-00 Index for Public Inspection of Written Determination 06/27/2014
201425026 414.00-00 Definitions and Special Rules 06/20/2014
201425026 414.09-00 Certain Employee Contributions 06/20/2014
201425025 414.08-00 Church Plan 06/20/2014
201425024 408.03-00 Rollover Contributions 06/20/2014
201425023 408.03-00 Rollover Contributions 06/20/2014
201425022 408.03-00 Rollover Contributions 06/20/2014
201425021 408.03-00 Rollover Contributions 06/20/2014
201425020 408.03-00 Rollover Contributions 06/20/2014
201425019 4975.04-02 ESOP Loans 06/20/2014
201425019 4975.05-05 Amount Involved 06/20/2014
201425019 4975.05-07 Correction 06/20/2014
201425018 4945.04-04 Grants to Individuals 06/20/2014
201425017 4945.04-04 Grants to Individuals 06/20/2014
201425016 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/20/2014
201425016 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/20/2014
201425016 512.01-00 Exception, Additions, and Limitations on Unrelated Income 06/20/2014
201425016 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 06/20/2014
201425015 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 06/20/2014
201425014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 06/20/2014
201425014 501.06-01 Performance of Particular Services for Members 06/20/2014
201425013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/20/2014
201425012 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 06/20/2014