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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200822006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
200822005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
200822004 2652.01-02 Special Election for QTIP 05/30/2008
200822004 9100.00-00 Extension of Time for Making Certain Elections 05/30/2008
200822004 2642.00-00 Inclusion Ratio 05/30/2008
200822004 2654.03-00 Separate Shares 05/30/2008
200822003 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/30/2008
200822003 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/30/2008
200822002 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/30/2008
200822002 104.02-00 Workmen's Compensation 05/30/2008
200822001 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/30/2008
200822001 9100.00-00 Extension of Time for Making Certain Elections 05/30/2008
200821041 412.06-00 Minimum Funding Waiver 05/23/2008
200821040 412.06-00 Minimum Funding Waiver 05/23/2008
200821039 412.06-00 Minimum Funding Waiver 05/23/2008
200821038 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/23/2008
200821037 501.03-30 Organizational and Operational Tests 05/23/2008
200821037 501.36-00 Business Activities 05/23/2008
200821037 501.36-01 Section 501(c)(3) Organizations 05/23/2008
200821037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/23/2008
200821036 514.00-00 Unrelated Debt-Financed Income 05/23/2008
200821036 514.06-00 Definitions--Debt-Financed Property 05/23/2008
200821035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/23/2008
200821034 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/23/2008
200821033 3231.01-00 Employers v. Not Employers 05/23/2008