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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Number UILC Subject Release Date
201009011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009010 7701.00-00 Definitions 03/05/2010
201009010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009009 7701.00-00 Definitions 03/05/2010
201009009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009008 7701.00-00 Definitions 03/05/2010
201009008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009007 7701.00-00 Definitions 03/05/2010
201009007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009006 7701.00-00 Definitions 03/05/2010
201009006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009005 7701.00-00 Definitions 03/05/2010
201009005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009004 7701.00-00 Definitions 03/05/2010
201009004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009003 7701.00-00 Definitions 03/05/2010
201009003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009002 7701.00-00 Definitions 03/05/2010
201009002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201009001 7701.00-00 Definitions 03/05/2010
201009001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201008050 501.03-05 Corporations 02/26/2010
201008049 401.06-00 Required Distributions 02/26/2010
201008048 408.03-00 Rollover Contributions 02/26/2010
201008047 6229.02-00 Extension by Agreement 02/26/2010
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