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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200904030 402.08-00 Rollover Contributions 01/23/2009
200904029 408.03-00 Rollover Contributions 01/23/2009
200904028 408.03-00 Rollover Contributions 01/23/2009
200904027 408.03-00 Rollover Contributions 01/23/2009
200904026 501.30-00 Control of Corporation 01/23/2009
200904026 501.32-00 Income Inures v. does Not Inure to Private Individual 01/23/2009
200904026 501.33-00 Private v. Public Interest Served 01/23/2009
200904026 501.36-01 Section 501(c)(3) Organizations 01/23/2009
200904025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/23/2009
200904024 7701.00-00 Definitions 01/23/2009
200904023 2702.02-02 Personal Residence in Trust 01/23/2009
200904022 2702.02-02 Personal Residence in Trust 01/23/2009
200904021 7701.00-00 Definitions 01/23/2009
200904020 663.04-00 65-Day Rule 01/23/2009
200904020 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 01/23/2009
200904019 7701.00-00 Definitions 01/23/2009
200904018 1362.01-03 Late Elections 01/23/2009
200904017 7701.00-00 Definitions 01/23/2009
200904017 9100.00-00 Extension of Time for Making Certain Elections 01/23/2009
200904016 1001.02-07 Property Differing Materially 01/23/2009
200904015 1001.02-07 Property Differing Materially 01/23/2009
200904014 1001.02-07 Property Differing Materially 01/23/2009
200904013 7701.00-00 Definitions 01/23/2009
200904013 9100.00-00 Extension of Time for Making Certain Elections 01/23/2009
200904013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009