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
201220003 9100.22-00 Other 05/18/2012
201220003 1502.21-00 Consolidated Net Operating Loss Deduction 05/18/2012
201220002 1362.01-03 Late Elections 05/18/2012
201220001 1362.01-03 Late Elections 05/18/2012
201219040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/11/2012
201219039 408.03-00 Rollover Contributions 05/11/2012
201219038 412.06-00 Minimum Funding Waiver 05/11/2012
201219037 9100.00-00 Extension of Time for Making Certain Elections 05/11/2012
201219037 408A.00-00 Roth IRA 05/11/2012
201219036 9100.00-00 Extension of Time for Making Certain Elections 05/11/2012
201219036 408A.00-00 Roth IRA 05/11/2012
201219035 408.03-00 Rollover Contributions 05/11/2012
201219035 408A.00-00 Roth IRA 05/11/2012
201219035 9100.00-00 Extension of Time for Making Certain Elections 05/11/2012
201219034 4945.04-04 Grants to Individuals 05/11/2012
201219033 4945.04-04 Grants to Individuals 05/11/2012
201219032 501.07-00 Social Clubs 05/11/2012
201219032 501.07-05 Business with Nonmembers 05/11/2012
201219032 501.07-06 Payment of Benefits to Members 05/11/2012
201219032 501.32-00 Income Inures v. does Not Inure to Private Individual 05/11/2012
201219031 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/11/2012
201219031 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/11/2012
201219030 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/11/2012
201219029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/11/2012
201219029 501.03-03 Trusts 05/11/2012