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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200948012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948011 7701.00-00 Definitions 11/27/2009
200948011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948010 7701.00-00 Definitions 11/27/2009
200948010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948009 7701.00-00 Definitions 11/27/2009
200948009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948008 7701.00-00 Definitions 11/27/2009
200948008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948007 7701.00-00 Definitions 11/27/2009
200948007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948006 7701.00-00 Definitions 11/27/2009
200948006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948005 7701.00-00 Definitions 11/27/2009
200948005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948004 7701.00-00 Definitions 11/27/2009
200948004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948003 7701.00-00 Definitions 11/27/2009
200948003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948002 7701.00-00 Definitions 11/27/2009
200948002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948001 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 11/27/2009
200948001 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/27/2009
200947069 412.00-00 Minimum Funding Standards 11/20/2009
200947068 412.00-00 Minimum Funding Standards 11/20/2009