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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200732011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/10/2007
200732010 1361.03-00 Certain Trusts Permitted as Shareholders 08/10/2007
200732009 7701.00-00 Definitions 08/10/2007
200732009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/10/2007
200732008 1362.02-03 Passive Investment Income 08/10/2007
200732007 9100.04-00 Section 168; MACRS 08/10/2007
200732006 9100.04-00 Section 168; MACRS 08/10/2007
200732005 9100.04-00 Section 168; MACRS 08/10/2007
200732004 9100.00-00 Extension of Time for Making Certain Elections 08/10/2007
200732003 9100.22-00 Other 08/10/2007
200732002 355.01-00 Spin-Off 08/10/2007
200732002 332.01-00 Nonrecognition of Gain or Loss 08/10/2007
200732002 368.01-00 Statutory Merger or Consolidation (Type "A") 08/10/2007
200732002 368.12-00 Liquidation v. Reorganization 08/10/2007
200732001 368.04-00 Assets for Control of Transferee (Type "D") 08/10/2007
200732001 351.00-00 Transfer to Corporation Controlled by Transferor 08/10/2007
200732001 368.05-00 Recapitalization (Type "E") 08/10/2007
200731035 509.02-02 Supporting Organizations 08/03/2007
200731035 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/03/2007
200731034 509.02-02 Supporting Organizations 08/03/2007
200731034 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/03/2007
200731033 3231.01-00 Employers v. Not Employers 08/03/2007
200731032 3231.01-00 Employers v. Not Employers 08/03/2007
200731031 3231.01-00 Employers v. Not Employers 08/03/2007
200731030 3231.01-00 Employers v. Not Employers 08/03/2007