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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200945001 7701.00-00 Definitions 11/06/2009
200945001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2009
200944061 408.03-00 Rollover Contributions 10/30/2009
200944060 408.03-00 Rollover Contributions 10/30/2009
200944059 408.01-00 Exclusive Benefit of Individual or His Beneficiary 10/30/2009
200944058 408.03-00 Rollover Contributions 10/30/2009
200944057 408.03-00 Rollover Contributions 10/30/2009
200944056 408.03-00 Rollover Contributions 10/30/2009
200944055 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 10/30/2009
200944054 4945.04-04 Grants to Individuals 10/30/2009
200944053 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/30/2009
200944052 412.00-00 Minimum Funding Standards 10/30/2009
200944051 4971.01-00 Initial Tax 10/30/2009
200944050 45D.00-00 New Markets Credit 10/30/2009
200944049 280G.00-00 Golden Parachute Payments 10/30/2009
200944048 7122.04-00 Collateral Agreement 10/30/2009
200944047 7602.03-04 Privileged Communications 10/30/2009
200944046 170.12-09 Substantiation 10/30/2009
200944045 409A.00-00 Nonqualified Deferred Compensation 10/30/2009
200944044 3401.01-00 Wages Subject to Withholding 10/30/2009
200944043 170.14-00 Qualified Conservation Contribution 10/30/2009
200944042 501.42-00 Political Intervention by 501(c)(3) Exempt Organizations 10/30/2009
200944041 9115.19-00 Exceptions to Discharge (Section 523) 10/30/2009
200944040 01.00.00-00 ADMINISTRATION 10/30/2009
200944039 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 10/30/2009