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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200433031 4941.04-00 Definition of Self-Dealing 08/13/2004
200433031 4945.04-00 Definition of Taxable Expenditure 08/13/2004
200433030 408.03-00 Rollover Contributions 08/13/2004
200433029 408.03-00 Rollover Contributions 08/13/2004
200433028 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/13/2004
200433028 4941.04-00 Definition of Self-Dealing 08/13/2004
200433027 408.03-00 Rollover Contributions 08/13/2004
200433026 408.03-00 Rollover Contributions 08/13/2004
200433025 414.00-00 Definitions and Special Rules 08/13/2004
200433024 408.03-00 Rollover Contributions 08/13/2004
200433023 408.03-00 Rollover Contributions 08/13/2004
200433022 408.03-00 Rollover Contributions 08/13/2004
200433021 414.08-00 Church Plan 08/13/2004
200433020 402.03-00 Foreign Situs Trust 08/13/2004
200433019 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/13/2004
200433018 408.03-00 Rollover Contributions 08/13/2004
200433017 1362.04-00 Inadvertent Terminations 08/13/2004
200433016 860D.01-00 Election 08/13/2004
200433016 9100.00-00 Extension of Time for Making Certain Elections 08/13/2004
200433015 1362.01-03 Late Elections 08/13/2004
200433014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200433014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/13/2004
200433014 2601.03-01 Irrevocable Trusts 08/13/2004
200433013 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/2004
200433012 1361.03-02 Qualified Subchapter S Trusts 08/13/2004