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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200823012 1234A.00-00 Gains or Losses From Certain Terminations 06/06/2008
200823011 7701.00-00 Definitions 06/06/2008
200823011 9100.00-00 Extension of Time for Making Certain Elections 06/06/2008
200823010 7701.00-00 Definitions 06/06/2008
200823010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823009 7701.00-00 Definitions 06/06/2008
200823009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823008 7701.00-00 Definitions 06/06/2008
200823008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823007 7701.00-00 Definitions 06/06/2008
200823007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823006 7701.00-00 Definitions 06/06/2008
200823006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823005 638.00-00 Continental Shelf Areas 06/06/2008
200823004 355.01-00 Spin-Off 06/06/2008
200823004 368.04-00 Assets for Control of Transferee (Type "D") 06/06/2008
200823003 2601.00-00 Tax On Generation Skipping Transfers 06/06/2008
200823002 7701.00-00 Definitions 06/06/2008
200823002 9100.00-00 Extension of Time for Making Certain Elections 06/06/2008
200823002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823001 3121.16-02 Nonqualified Deferred Compensation Plans 06/06/2008
200822044 501.03-05 Corporations 05/30/2008
200822044 501.03-30 Organizational and Operational Tests 05/30/2008
200822044 501.30-02 Dealings With Controlling Interests 05/30/2008
200822044 501.32-00 Income Inures v. does Not Inure to Private Individual 05/30/2008