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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200824029 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 06/13/2008
200824028 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/13/2008
200824028 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 06/13/2008
200824028 1563.01-01 Parent--Subsidiary 06/13/2008
200824027 501.36-01 Section 501(c)(3) Organizations 06/13/2008
200824027 501.03-08 Educational Organizations 06/13/2008
200824026 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/13/2008
200824025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/13/2008
200824024 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/13/2008
200824023 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/13/2008
200824022 507.00-00 Termination of Private Foundation Status 06/13/2008
200824022 4941.04-00 Definition of Self-Dealing 06/13/2008
200824022 4945.00-00 Excise Taxes on Taxable Expenditures 06/13/2008
200824021 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/13/2008
200824020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/13/2008
200824020 7701.00-00 Definitions 06/13/2008
200824019 1362.04-00 Inadvertent Terminations 06/13/2008
200824018 857.02-03 Income from Prohibited Transactions 06/13/2008
200824017 1361.01-04 More than One Class of Stock 06/13/2008
200824016 1362.01-03 Late Elections 06/13/2008
200824015 9100.00-00 Extension of Time for Making Certain Elections 06/13/2008
200824014 9100.00-00 Extension of Time for Making Certain Elections 06/13/2008
200824013 9100.00-00 Extension of Time for Making Certain Elections 06/13/2008
200824012 1362.01-03 Late Elections 06/13/2008
200824011 1362.04-00 Inadvertent Terminations 06/13/2008