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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200926013 7701.00-00 Definitions 06/26/2009
200926013 9100.00-00 Extension of Time for Making Certain Elections 06/26/2009
200926013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926012 7701.00-00 Definitions 06/26/2009
200926012 9100.00-00 Extension of Time for Making Certain Elections 06/26/2009
200926012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926011 7701.00-00 Definitions 06/26/2009
200926011 9100.00-00 Extension of Time for Making Certain Elections 06/26/2009
200926011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926010 1295.02-02 Retroactive Elections 06/26/2009
200926009 1295.02-02 Retroactive Elections 06/26/2009
200926008 1295.02-02 Retroactive Elections 06/26/2009
200926007 7701.00-00 Definitions 06/26/2009
200926007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926006 1295.02-02 Retroactive Elections 06/26/2009
200926005 141.07-00 Management Contracts 06/26/2009
200926004 7701.00-00 Definitions 06/26/2009
200926004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926003 7701.00-00 Definitions 06/26/2009
200926003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926002 1362.01-03 Late Elections 06/26/2009
200926001 6331.00-00 Levy and Distraint 06/26/2009
200925055 412.00-00 Minimum Funding Standards 06/19/2009
200925054 412.00-00 Minimum Funding Standards 06/19/2009
200925053 412.00-00 Minimum Funding Standards 06/19/2009