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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201014033 1502.13-02 Obligations of Members 04/09/2010
201014032 2632.00-00 Special Rules for Allocation of GST Exemption 04/09/2010
201014032 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 04/09/2010
201014032 9100.00-00 Extension of Time for Making Certain Elections 04/09/2010
201014031 7701.00-00 Definitions 04/09/2010
201014031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010

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