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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201643016 708.02-00 Merger, Conversion or Consolidation 10/21/2016
201643016 708.03-00 Division 10/21/2016
201643015 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 10/21/2016
201643015 457.05-02 State 10/21/2016
201643014 415.12-00 Qualified Governmental Excess Benefit Plans 10/21/2016
201643013 7701.00-00 Definitions 10/21/2016
201643012 7701.00-00 Definitions 10/21/2016
201643011 7701.00-00 Definitions 10/21/2016
201643010 7701.00-00 Definitions 10/21/2016
201643010 9100.00-00 Extension of Time for Making Certain Elections 10/21/2016
201643010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/21/2016
201643009 3401.01-00 Wages Subject to Withholding 10/21/2016
201643008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/21/2016
201643008 355.03-00 Active Business 10/21/2016
201643008 355.03-01 Five-Year Requirement 10/21/2016
201643007 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/21/2016
201643007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 10/21/2016
201643006 9100.00-00 Extension of Time for Making Certain Elections 10/21/2016
201643005 7701.03-06 Liquidating Trusts 10/21/2016
201643004 9100.00-00 Extension of Time for Making Certain Elections 10/21/2016
201643003 104.02-00 Workmen's Compensation 10/21/2016
201643002 1362.04-00 Inadvertent Terminations 10/21/2016
201643001 7701.00-00 Definitions 10/21/2016
201643000 6110.00-00 Index for Public Inspection of Written Determination 10/21/2016
201642040 408.03-00 Rollover Contributions 10/14/2016