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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200636008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200635018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/01/2006
200635018 501.03-31 Limitation of Beneficiaries 09/01/2006
200635017 4941.04-00 Definition of Self-Dealing 09/01/2006
200635016 4941.04-00 Definition of Self-Dealing 09/01/2006
200635015 4941.04-00 Definition of Self-Dealing 09/01/2006
200635014 507.04-00 Termination Under Section 507(b)(1)(B) 09/01/2006
200635013 401.06-00 Required Distributions 09/01/2006
200635013 401.06-02 Employee Dies Before Entire Interest Distributed 09/01/2006
200635013 402.06-00 Amounts Distributed or Made Available to Beneficiary 09/01/2006
200635012 408.03-00 Rollover Contributions 09/01/2006
200635011 412.06-00 Minimum Funding Waiver 09/01/2006
200635010 263A.04-00 Allocation Methods 09/01/2006
200635010 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 09/01/2006
200635009 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2006
200635009 103.02-01 Political Subdivisions 09/01/2006
200635008 7704.03-00 Qualifying Income 09/01/2006
200635007 9100.22-00 Other 09/01/2006