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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201341038 402.08-00 Rollover Contributions 10/11/2013
201341037 501.03-30 Organizational and Operational Tests 10/11/2013
201341036 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000 Or Less 10/11/2013
201341035 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 10/11/2013
201341034 6201.00-00 Assessment Authority 10/11/2013
201341033 817.00-00 Treatment of Variable Contracts 10/11/2013
201341032 856.00-00 Definition of Real Estate Investment Trust 10/11/2013
201341031 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/11/2013
201341031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/11/2013
201341030 469.03-00 Passive Activity Defined 10/11/2013
201341030 469.03-03 Definition of Activity 10/11/2013
201341030 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341029 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/11/2013
201341029 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/11/2013
201341028 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341027 1362.04-00 Inadvertent Terminations 10/11/2013
201341026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/11/2013
201341026 355.01-00 Spin-Off 10/11/2013
201341026 368.00-00 Definitions Relating to Corporate Reorganizations 10/11/2013
201341026 368.04-00 Assets for Control of Transferee (Type "D") 10/11/2013
201341025 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341025 7701.00-00 Definitions 10/11/2013
201341025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013
201341024 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013

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