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
200835037 501.33-00 Private v. Public Interest Served 08/29/2008
200835037 534.00-00 Burden of Proof--Accumulated Earning Tax (Commissioner v. Taxpayer) 08/29/2008
200835036 408.00-00 Individual Retirement Accounts 08/29/2008
200835035 408.03-00 Rollover Contributions 08/29/2008
200835034 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 08/29/2008
200835033 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 08/29/2008
200835033 72.20-04 Substantially Equal Payments 08/29/2008
200835032 168.20-00 Classification of Property 08/29/2008
200835031 468A.05-01 In General 08/29/2008
200835031 172.07-00 Deferred Statutory or Tort Liability Losses 08/29/2008
200835030 6331.00-00 Levy and Distraint 08/29/2008
200835029 301.00-00 Distributions of Property 08/29/2008
200835029 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/29/2008
200835029 7701.00-00 Definitions 08/29/2008
200835029 7701.03-00 Association v. Trust 08/29/2008
200835028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2008
200835028 7701.00-00 Definitions 08/29/2008
200835027 162.36-04 Performance-Based Compensation 08/29/2008
200835026 7701.00-00 Definitions 08/29/2008
200835026 9100.00-00 Extension of Time for Making Certain Elections 08/29/2008
200835026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2008
200835025 3121.04-01 Common Law Tests 08/29/2008
200835025 3306.05-00 Employees 08/29/2008
200835025 3401.04-02 Employee v. Not an Employee 08/29/2008
200835024 1362.01-03 Late Elections 08/29/2008