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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201428009 501.07-00 Social Clubs 07/11/2014
201428009 501.07-05 Business with Nonmembers 07/11/2014
201428008 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/11/2014
201428008 469.07-00 Disposition of Entire Interest in Passive Activity 07/11/2014
201428007 368.00-00 Definitions Relating to Corporate Reorganizations 07/11/2014
201428006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/11/2014
201428006 832.00-00 Insurance Company Taxable Income 07/11/2014
201428005 856.00-00 Definition of Real Estate Investment Trust 07/11/2014
201428005 9100.00-00 Extension of Time for Making Certain Elections 07/11/2014
201428004 856.00-00 Definition of Real Estate Investment Trust 07/11/2014
201428004 9100.00-00 Extension of Time for Making Certain Elections 07/11/2014
201428003 2632.00-00 Special Rules for Allocation of GST Exemption 07/11/2014
201428003 9100.00-00 Extension of Time for Making Certain Elections 07/11/2014
201428002 856.01-00 Income Requirements 07/11/2014
201428001 54F.00-00 Qualified School Construction Bonds 07/11/2014
201428000 6110.00-00 Index for Public Inspection of Written Determination 07/11/2014
201427030 412.00-00 Minimum Funding Standards 07/03/2014
201427029 408.03-00 Rollover Contributions 07/03/2014
201427028 408.03-00 Rollover Contributions 07/03/2014
201427027 408.03-00 Rollover Contributions 07/03/2014
201427026 408.03-00 Rollover Contributions 07/03/2014
201427025 408.03-00 Rollover Contributions 07/03/2014
201427024 402.07-00 Unrealized Appreciation of Employer's Securities 07/03/2014
201427023 401.06-01 In General 07/03/2014
201427022 4945.04-04 Grants to Individuals 07/03/2014