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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201037010 9100.00-00 Extension of Time for Making Certain Elections 09/17/2010
201037010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2010
201037009 7701.00-00 Definitions 09/17/2010
201037009 9100.00-00 Extension of Time for Making Certain Elections 09/17/2010
201037009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2010
201037008 7701.02-00 Partnerships v. Associations 09/17/2010
201037008 9100.00-00 Extension of Time for Making Certain Elections 09/17/2010
201037008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2010
201037007 7701.00-00 Definitions 09/17/2010
201037006 141.00-00 Private Activity Bond; Qualified Bond 09/17/2010
201037006 141.01-01 Business Use Test 09/17/2010
201037005 856.04-00 Rents From Real Property 09/17/2010
201037004 1362.00-00 Election by Small Business Corporation 09/17/2010
201037003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2010
201037002 2642.00-00 Inclusion Ratio 09/17/2010
201037002 9100.00-00 Extension of Time for Making Certain Elections 09/17/2010
201037001 1362.01-00 Eligible v. Ineligible 09/17/2010
201037001 1362.04-00 Inadvertent Terminations 09/17/2010
201036031 501.03-30 Organizational and Operational Tests 09/10/2010
201036030 501.33-00 Private v. Public Interest Served 09/10/2010
201036029 408.03-00 Rollover Contributions 09/10/2010
201036028 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 09/10/2010
201036027 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 09/10/2010
201036026 408.03-00 Rollover Contributions 09/10/2010
201036025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/10/2010

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