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
200729019 213.00-00 Medical, Dental, etc., Expenses 07/20/2007
200729019 213.05-03 Institutional Care 07/20/2007
200729019 213.05-05 Special Education 07/20/2007
200729018 9100.04-00 Section 168; MACRS 07/20/2007
200729017 9100.00-00 Extension of Time for Making Certain Elections 07/20/2007
200729017 7701.00-00 Definitions 07/20/2007
200729016 1361.03-01 Grantor Trusts 07/20/2007
200729015 1361.03-01 Grantor Trusts 07/20/2007
200729014 1361.03-01 Grantor Trusts 07/20/2007
200729013 1361.03-01 Grantor Trusts 07/20/2007
200729012 1361.03-01 Grantor Trusts 07/20/2007
200729011 1361.03-01 Grantor Trusts 07/20/2007
200729010 1361.03-01 Grantor Trusts 07/20/2007
200729009 1361.03-01 Grantor Trusts 07/20/2007
200729008 1361.03-01 Grantor Trusts 07/20/2007
200729007 1361.03-01 Grantor Trusts 07/20/2007
200729006 1361.03-01 Grantor Trusts 07/20/2007
200729005 1361.03-01 Grantor Trusts 07/20/2007
200729004 2702.02-02 Personal Residence in Trust 07/20/2007
200729003 1362.01-03 Late Elections 07/20/2007
200729002 368.00-00 Definitions Relating to Corporate Reorganizations 07/20/2007
200729001 7701.00-00 Definitions 07/20/2007
200729001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/20/2007
200728049 412.01-00 Funding Standard Account 07/13/2007
200728048 501.07-01 Profit v. Not for Profit 07/13/2007