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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201016010 7701.00-00 Definitions 04/23/2010
201016010 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016009 7701.00-00 Definitions 04/23/2010
201016009 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016008 528.00-00 Certain Homeowners Associations 04/23/2010
201016008 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016007 7701.00-00 Definitions 04/23/2010
201016007 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016006 2032.00-00 Alternate Valuation 04/23/2010
201016006 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016005 1295.02-02 Retroactive Elections 04/23/2010
201016004 1295.02-02 Retroactive Elections 04/23/2010
201016003 1295.02-02 Retroactive Elections 04/23/2010
201016002 1256.07-05 Qualified Board or Exchange 04/23/2010
201016001 9100.22-00 Other 04/23/2010
201016001 382.12-00 Operating Rules 04/23/2010
201016001 382.12-16 Controlled Groups 04/23/2010
201015045 501.32-00 Income Inures v. does Not Inure to Private Individual 04/16/2010
201015044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/16/2010
201015043 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/16/2010
201015042 408.03-00 Rollover Contributions 04/16/2010
201015041 408.03-00 Rollover Contributions 04/16/2010
201015040 408.03-00 Rollover Contributions 04/16/2010

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