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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200752041 501.06-01 Performance of Particular Services for Members 12/28/2007
200752040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/28/2007
200752039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/28/2007
200752038 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/28/2007
200752037 412.06-00 Minimum Funding Waiver 12/28/2007
200752036 7805.04-01 Retroactive Application of Rulings 12/28/2007
200752036 925.01-01 Election of Grouping 12/28/2007
200752035 1362.00-00 Election by Small Business Corporation 12/28/2007
200752035 1362.04-00 Inadvertent Terminations 12/28/2007
200752034 1362.04-00 Inadvertent Terminations 12/28/2007
200752033 9100.00-00 Extension of Time for Making Certain Elections 12/28/2007
200752033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/28/2007
200752033 7701.00-00 Definitions 12/28/2007
200752032 9100.00-00 Extension of Time for Making Certain Elections 12/28/2007
200752032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/28/2007
200752032 7701.00-00 Definitions 12/28/2007
200752031 9100.00-00 Extension of Time for Making Certain Elections 12/28/2007
200752031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/28/2007
200752031 7701.00-00 Definitions 12/28/2007
200752030 1362.02-03 Passive Investment Income 12/28/2007
200752029 1.11-00 Maximum Capital Gains Rate 12/28/2007
200752028 2601.03-01 Irrevocable Trusts 12/28/2007
200752027 2601.03-01 Irrevocable Trusts 12/28/2007
200752026 2601.03-01 Irrevocable Trusts 12/28/2007
200752025 354.06-00 Non-Qualified Preferred Stock 12/28/2007