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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200810005 61.40-00 Governmental Benefits and Subsidies 03/07/2008
200810004 7701.00-00 Definitions 03/07/2008
200810004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2008
200810003 7701.00-00 Definitions 03/07/2008
200810003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2008
200810002 7701.03-00 Association v. Trust 03/07/2008
200810001 368.04-00 Assets for Control of Transferee (Type "D") 03/07/2008
200810001 355.01-01 Split-Off 03/07/2008
200809045 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/29/2008
200809044 507.00-00 Termination of Private Foundation Status 02/29/2008
200809044 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/29/2008
200809044 4945.00-00 Excise Taxes on Taxable Expenditures 02/29/2008
200809043 408.03-00 Rollover Contributions 02/29/2008
200809042 408.08-00 Tax Treatment of Accounts and Annuities 02/29/2008
200809041 412.06-00 Minimum Funding Waiver 02/29/2008
200809040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809036 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809035 501.04-01 Local Associations of Employees 02/29/2008
200809034 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/29/2008
200809033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809031 4041.03-00 Liability for Tax 02/29/2008