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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201023018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
201023017 7701.00-00 Definitions 06/11/2010
201023017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
201023016 7701.00-00 Definitions 06/11/2010
201023016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
201023015 642.03-00 Charitable Deduction 06/11/2010
201023014 9100.00-00 Extension of Time for Making Certain Elections 06/11/2010
201023013 9100.00-00 Extension of Time for Making Certain Elections 06/11/2010
201023012 104.03-00 Damages 06/11/2010
201023011 1382.00-00 Taxable Income of Cooperatives 06/11/2010
201023011 199.06-00 Agricultural and Horticultural Cooperatives 06/11/2010
201023010 7701.00-00 Definitions 06/11/2010
201023009 7701.00-00 Definitions 06/11/2010
201023008 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 06/11/2010
201023007 9100.00-00 Extension of Time for Making Certain Elections 06/11/2010
201023007 2642.00-00 Inclusion Ratio 06/11/2010
201023007 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/11/2010
201023006 2601.00-00 Tax On Generation Skipping Transfers 06/11/2010
201023006 2601.04-00 Transitional Rules 06/11/2010
201023006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023006 2041.03-00 General Power v. Not a General Power 06/11/2010
201023006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/11/2010
201023005 2601.00-00 Tax On Generation Skipping Transfers 06/11/2010
201023005 2601.04-00 Transitional Rules 06/11/2010
201023005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010