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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201007016 7701.00-00 Definitions 02/19/2010
201007016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007015 7701.00-00 Definitions 02/19/2010
201007014 7701.00-00 Definitions 02/19/2010
201007013 7701.00-00 Definitions 02/19/2010
201007012 7701.00-00 Definitions 02/19/2010
201007011 7701.00-00 Definitions 02/19/2010
201007010 7701.00-00 Definitions 02/19/2010
201007009 7701.00-00 Definitions 02/19/2010
201007008 7701.00-00 Definitions 02/19/2010
201007007 7701.00-00 Definitions 02/19/2010
201007006 7701.00-00 Definitions 02/19/2010
201007005 7701.00-00 Definitions 02/19/2010
201007004 7701.00-00 Definitions 02/19/2010
201007003 7701.00-00 Definitions 02/19/2010
201007002 7701.00-00 Definitions 02/19/2010
201007001 7701.00-00 Definitions 02/19/2010
201006037 412.00-00 Minimum Funding Standards 02/12/2010
201006036 412.00-00 Minimum Funding Standards 02/12/2010
201006035 408.03-00 Rollover Contributions 02/12/2010
201006034 412.00-00 Minimum Funding Standards 02/12/2010
201006033 4945.04-04 Grants to Individuals 02/12/2010
201006032 501.03-02 Foundations 02/12/2010
201006031 832.12-00 Deductions Allowed 02/12/2010
201006030 832.12-00 Deductions Allowed 02/12/2010

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