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
Number 200948009 UILC 7701.00-00 Subject Definitions Release Date 11/27/2009
Number 200948009 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/27/2009
Number 200948008 UILC 7701.00-00 Subject Definitions Release Date 11/27/2009
Number 200948008 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/27/2009
Number 200948007 UILC 7701.00-00 Subject Definitions Release Date 11/27/2009
Number 200948007 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/27/2009
Number 200948006 UILC 7701.00-00 Subject Definitions Release Date 11/27/2009
Number 200948006 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/27/2009
Number 200948005 UILC 7701.00-00 Subject Definitions Release Date 11/27/2009
Number 200948005 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/27/2009
Number 200948004 UILC 7701.00-00 Subject Definitions Release Date 11/27/2009
Number 200948004 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/27/2009
Number 200948003 UILC 7701.00-00 Subject Definitions Release Date 11/27/2009
Number 200948003 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/27/2009
Number 200948002 UILC 7701.00-00 Subject Definitions Release Date 11/27/2009
Number 200948002 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/27/2009
Number 200948001 UILC 2042.00-00 Subject Proceeds of Life Insurance (Included v. Not Included in Gross Estate) Release Date 11/27/2009
Number 200948001 UILC 2035.00-00 Subject Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death Release Date 11/27/2009
Number 200947069 UILC 412.00-00 Subject Minimum Funding Standards Release Date 11/20/2009
Number 200947068 UILC 412.00-00 Subject Minimum Funding Standards Release Date 11/20/2009
Number 200947067 UILC 412.00-00 Subject Minimum Funding Standards Release Date 11/20/2009
Number 200947066 UILC 412.00-00 Subject Minimum Funding Standards Release Date 11/20/2009
Number 200947065 UILC 4940.00-00 Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) Release Date 11/20/2009
Number 200947065 UILC 4941.00-00 Subject Excise Taxes on Acts of Self-Dealing Release Date 11/20/2009
Number 200947065 UILC 4942.00-00 Subject Taxes on Failure to Distribute Income Release Date 11/20/2009