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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201003011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/22/2010
201003010 3121.14-00 Concurrent Employment 01/22/2010
201003009 332.00-00 Complete Liquidation of Subsidiaries 01/22/2010
201003009 355.01-00 Spin-Off 01/22/2010
201003009 368.04-00 Assets for Control of Transferee (Type "D") 01/22/2010
201003009 368.06-00 Change in Identity, etc. (Type "F") 01/22/2010
201003009 351.00-00 Transfer to Corporation Controlled by Transferor 01/22/2010
201003008 9100.22-00 Other 01/22/2010
201003008 382.12-13 Election Out 01/22/2010
201003007 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 01/22/2010
201003006 163.00-00 Interest 01/22/2010
201003006 163.03-03 Investment Income and Expenses 01/22/2010
201003005 118.01-02 Nonshareholder Contributions 01/22/2010
201003005 362.02-00 Capital Contributions by Nonshareholders 01/22/2010
201003004 1362.01-03 Late Elections 01/22/2010
201003003 2632.00-00 Special Rules for Allocation of GST Exemption 01/22/2010
201003003 9100.00-00 Extension of Time for Making Certain Elections 01/22/2010
201003002 1362.04-00 Inadvertent Terminations 01/22/2010
201003002 1361.03-02 Qualified Subchapter S Trusts 01/22/2010
201003001 9115.10-00 Chapter XI (Reorganization) 01/22/2010
201002052 408.03-00 Rollover Contributions 01/15/2010
201002051 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/15/2010
201002050 408.03-00 Rollover Contributions 01/15/2010
201002049 408.03-00 Rollover Contributions 01/15/2010
201002048 408.03-00 Rollover Contributions 01/15/2010

Official Adobe Website