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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200847009 1362.01-03 Late Elections 11/21/2008
200847009 1362.04-00 Inadvertent Terminations 11/21/2008
200847008 7701.00-00 Definitions 11/21/2008
200847008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2008
200847007 7701.00-00 Definitions 11/21/2008
200847007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2008
200847006 7701.00-00 Definitions 11/21/2008
200847006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2008
200847005 1362.01-03 Late Elections 11/21/2008
200847004 9100.00-00 Extension of Time for Making Certain Elections 11/21/2008
200847004 992.02-00 Election 11/21/2008
200847003 355.01-01 Split-Off 11/21/2008
200847003 368.04-00 Assets for Control of Transferee (Type "D") 11/21/2008
200847002 1362.01-03 Late Elections 11/21/2008
200847001 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 11/21/2008
200846042 408.03-00 Rollover Contributions 11/14/2008
200846041 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 11/14/2008
200846041 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 11/14/2008
200846041 509.03-00 Continuation of Private Foundation Status 11/14/2008
200846041 4948.00-00 Special Tax Rules for Certain Foreign Organizations 11/14/2008
200846040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/14/2008
200846039 501.03-23 Schools, Colleges, etc. 11/14/2008
200846039 501.07-00 Social Clubs 11/14/2008
200846039 501.07-06 Payment of Benefits to Members 11/14/2008
200846038 4943.04-01 Taxable Period 11/14/2008