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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Number UILC Subject Release Date
201127020 412.00-00 Minimum Funding Standards 07/08/2011
201127021 412.00-00 Minimum Funding Standards 07/08/2011
201127022 408.03-00 Rollover Contributions 07/08/2011
201128001 9100.22-00 Other 07/15/2011
201128001 1502.21-00 Consolidated Net Operating Loss Deduction 07/15/2011
201128002 9100.00-00 Extension of Time for Making Certain Elections 07/15/2011
201128002 9100.10-00 Section 446 07/15/2011
201128002 9100.04-00 Section 168; MACRS 07/15/2011
201128003 468A.01-00 In General 07/15/2011
201128004 1502.75-00 Filing Requirements 07/15/2011
201128004 9100.20-00 Section 1502; Election to File Consolidated Return 07/15/2011
201128005 45.00-00 Electricity Produced from Certain Renewable Sources 07/15/2011
201128006 1362.01-03 Late Elections 07/15/2011
201128007 460.02-01 Look-Back Method 07/15/2011
201128008 385.03-00 New Financial Products 07/15/2011
201128009 9100.00-00 Extension of Time for Making Certain Elections 07/15/2011
201128009 469.03-03 Definition of Activity 07/15/2011
201128010 141.00-00 Private Activity Bond; Qualified Bond 07/15/2011
201128010 141.01-04 Output Facilities 07/15/2011
201128011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2011
201128011 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/15/2011
201128011 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/15/2011
201128011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2011
201128011 2601.00-00 Tax On Generation Skipping Transfers 07/15/2011
201128011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/15/2011
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