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
201211009 1361.05-00 Qualified Subchapter S Subsidiary 03/16/2012
201211008 355.01-00 Spin-Off 03/16/2012
201211007 1362.00-00 Election by Small Business Corporation 03/16/2012
201211007 1362.04-00 Inadvertent Terminations 03/16/2012
201211006 1362.00-00 Election by Small Business Corporation 03/16/2012
201211006 1362.04-00 Inadvertent Terminations 03/16/2012
201211005 1362.00-00 Election by Small Business Corporation 03/16/2012
201211005 1362.04-00 Inadvertent Terminations 03/16/2012
201211004 1362.00-00 Election by Small Business Corporation 03/16/2012
201211004 1362.04-00 Inadvertent Terminations 03/16/2012
201211003 104.02-00 Workmen's Compensation 03/16/2012
201211002 1362.00-00 Election by Small Business Corporation 03/16/2012
201211002 1362.04-00 Inadvertent Terminations 03/16/2012
201211001 457.05-00 Eligible Deferred Compensation Plan Defined 03/16/2012
201211001 457.01-00 Year of Inclusion in Gross Income 03/16/2012
201210049 412.06-00 Minimum Funding Waiver 03/09/2012
201210048 412.06-00 Minimum Funding Waiver 03/09/2012
201210047 401.06-01 In General 03/09/2012
201210046 408.03-00 Rollover Contributions 03/09/2012
201210045 401.06-02 Employee Dies Before Entire Interest Distributed 03/09/2012
201210044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/09/2012
201210044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/09/2012
201210043 501.03-30 Organizational and Operational Tests 03/09/2012
201210043 501.33-00 Private v. Public Interest Served 03/09/2012
201210042 501.32-00 Income Inures v. does Not Inure to Private Individual 03/09/2012