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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201233032 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/17/2012
201233031 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/17/2012
201233030 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/17/2012
201233029 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/17/2012
201233028 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/17/2012
201233027 414.08-00 Church Plan 08/17/2012
201233026 412.06-00 Minimum Funding Waiver 08/17/2012
201233025 408.03-00 Rollover Contributions 08/17/2012
201233024 408.03-00 Rollover Contributions 08/17/2012
201233023 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 08/17/2012
201233022 402.08-00 Rollover Contributions 08/17/2012
201233021 402.08-00 Rollover Contributions 08/17/2012
201233020 4945.04-04 Grants to Individuals 08/17/2012
201233019 4942.03-07 Set-Asides 08/17/2012
201233018 501.03-05 Corporations 08/17/2012
201233018 501.05-01 Agriculture and Horticulture Organizations 08/17/2012
201233018 501.32-00 Income Inures v. does Not Inure to Private Individual 08/17/2012
201233018 501.33-00 Private v. Public Interest Served 08/17/2012
201233018 504.50-00 Denial of Exemption 08/17/2012
201233017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/17/2012
201233017 501.36-01 Section 501(c)(3) Organizations 08/17/2012
201233016 355.01-00 Spin-Off 08/17/2012
201233016 355.02-00 Non Pro Rata Distributions, etc. 08/17/2012
201233016 368.04-00 Assets for Control of Transferee (Type "D") 08/17/2012
201233015 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 08/17/2012