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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201029012 163.00-00 Interest 07/23/2010
201029011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/23/2010
201029010 1362.01-03 Late Elections 07/23/2010
201029010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/23/2010
201029009 7701.00-00 Definitions 07/23/2010
201029009 9100.00-00 Extension of Time for Making Certain Elections 07/23/2010
201029009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/23/2010
201029008 7701.00-00 Definitions 07/23/2010
201029008 9100.00-00 Extension of Time for Making Certain Elections 07/23/2010
201029008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/23/2010
201029007 332.00-00 Complete Liquidation of Subsidiaries 07/23/2010
201029007 355.01-01 Split-Off 07/23/2010
201029007 368.04-00 Assets for Control of Transferee (Type "D") 07/23/2010
201029006 9100.09-00 Section 442; Accounting Periods 07/23/2010
201029005 1362.04-00 Inadvertent Terminations 07/23/2010
201029005 1362.02-02 Ceases to be Small Business Corporation 07/23/2010
201029005 1362.02-00 Termination of Election 07/23/2010
201029005 1362.01-03 Late Elections 07/23/2010
201029004 9100.00-00 Extension of Time for Making Certain Elections 07/23/2010
201029004 469.03-03 Definition of Activity 07/23/2010
201029003 117.06-00 Qualified Tuition Reduction 07/23/2010
201029003 117.06-05 Discrimination in Favor of Highly Compensated Employees 07/23/2010
201029002 664.03-02 Charitable Remainder Unitrust 07/23/2010
201029001 1362.01-03 Late Elections 07/23/2010
201028047 408.03-00 Rollover Contributions 07/16/2010

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