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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Nimewo UILC Sijè Dat Piblikasyon
200801013 2601.03-01 Irrevocable Trusts 01/04/2008
200801012 2601.03-01 Irrevocable Trusts 01/04/2008
200801011 2601.03-01 Irrevocable Trusts 01/04/2008
200801010 2642.00-00 Inclusion Ratio 01/04/2008
200801010 9100.22-00 Other 01/04/2008
200801009 2519.00-00 Disposition of Certain Life Estates 01/04/2008
200801008 355.01-01 Split-Off 01/04/2008
200801008 368.04-00 Assets for Control of Transferee (Type "D") 01/04/2008
200801007 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 01/04/2008
200801007 367.04-03 Oil and Gas Working Interests 01/04/2008
200801006 1502.13-02 Obligations of Members 01/04/2008
200801005 856.02-00 Investment Requirements 01/04/2008
200801005 9100.00-00 Extension of Time for Making Certain Elections 01/04/2008
200801004 1362.04-00 Inadvertent Terminations 01/04/2008
200801003 7701.00-00 Definitions 01/04/2008
200801003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/04/2008
200801002 9100.22-00 Other 01/04/2008
200801002 1503.04-04 Dual Resident Corporation 01/04/2008
200801001 1035.00-00 Exchanges of Insurance Policies 01/04/2008
200752046 412.06-00 Minimum Funding Waiver 12/28/2007
200752045 408.03-00 Rollover Contributions 12/28/2007
200752044 408.03-00 Rollover Contributions 12/28/2007
200752043 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/28/2007
200752042 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/28/2007
200752042 512.01-00 Exception, Additions, and Limitations on Unrelated Income 12/28/2007