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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201008011 7701.00-00 Definitions 02/26/2010
201008011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008010 7701.00-00 Definitions 02/26/2010
201008009 7701.00-00 Definitions 02/26/2010
201008008 7701.00-00 Definitions 02/26/2010
201008007 7701.00-00 Definitions 02/26/2010
201008006 7701.00-00 Definitions 02/26/2010
201008005 7701.00-00 Definitions 02/26/2010
201008004 7701.00-00 Definitions 02/26/2010
201008003 7701.00-00 Definitions 02/26/2010
201008002 7701.00-00 Definitions 02/26/2010
201008001 7701.00-00 Definitions 02/26/2010
201007083 408.03-00 Rollover Contributions 02/19/2010
201007082 408.03-00 Rollover Contributions 02/19/2010
201007081 408.03-00 Rollover Contributions 02/19/2010
201007080 408.03-00 Rollover Contributions 02/19/2010
201007079 408.03-00 Rollover Contributions 02/19/2010
201007078 408.03-00 Rollover Contributions 02/19/2010
201007077 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 02/19/2010
201007077 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00 02/19/2010
201007077 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/19/2010
201007077 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 02/19/2010
201007077 415.02-00 Limitation for Defined Contribution Plans 02/19/2010
201007077 4972.04-03 Computation of Nondeductible Contributions 02/19/2010
201007076 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2010