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
201014045 106.01-00 Contributions by Employees 04/09/2010
201014045 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 04/09/2010
201014044 2702.02-02 Personal Residence in Trust 04/09/2010
201014043 664.03-02 Charitable Remainder Unitrust 04/09/2010
201014042 856.04-00 Rents From Real Property 04/09/2010
201014041 9100.00-00 Extension of Time for Making Certain Elections 04/09/2010
201014041 9100.22-00 Other 04/09/2010
201014040 104.03-00 Damages 04/09/2010
201014039 1362.00-00 Election by Small Business Corporation 04/09/2010
201014039 1362.01-03 Late Elections 04/09/2010
201014038 9100.00-00 Extension of Time for Making Certain Elections 04/09/2010
201014038 469.03-03 Definition of Activity 04/09/2010
201014037 1362.00-00 Election by Small Business Corporation 04/09/2010
201014037 1362.01-03 Late Elections 04/09/2010
201014036 1362.01-03 Late Elections 04/09/2010
201014035 1362.04-00 Inadvertent Terminations 04/09/2010
201014034 457.05-03 Tax Exempt Organization 04/09/2010
201014033 1502.13-02 Obligations of Members 04/09/2010
201014032 2632.00-00 Special Rules for Allocation of GST Exemption 04/09/2010
201014032 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 04/09/2010
201014032 9100.00-00 Extension of Time for Making Certain Elections 04/09/2010
201014031 7701.00-00 Definitions 04/09/2010
201014031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010