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
200922011 9100.00-00 Extension of Time for Making Certain Elections 05/29/2009
200922010 851.02-00 Gross Income Requirement 05/29/2009
200922009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/29/2009
200922008 1362.01-03 Late Elections 05/29/2009
200922007 9100.00-00 Extension of Time for Making Certain Elections 05/29/2009
200922007 754.02-00 Timeliness of Election 05/29/2009
200922006 7701.00-00 Definitions 05/29/2009
200922006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/29/2009
200922005 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/29/2009
200922004 9100.00-00 Extension of Time for Making Certain Elections 05/29/2009
200922003 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/29/2009
200922002 9100.00-00 Extension of Time for Making Certain Elections 05/29/2009
200922001 1362.01-03 Late Elections 05/29/2009
200921042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/22/2009
200921042 501.33-00 Private v. Public Interest Served 05/22/2009
200921041 501.05-00 Labor Organizations 05/22/2009
200921040 408.03-00 Rollover Contributions 05/22/2009
200921039 408.03-00 Rollover Contributions 05/22/2009
200921038 408.03-00 Rollover Contributions 05/22/2009
200921037 408.03-00 Rollover Contributions 05/22/2009
200921036 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921036 408A.00-00 Roth IRA 05/22/2009
200921035 412.00-00 Minimum Funding Standards 05/22/2009
200921034 412.00-00 Minimum Funding Standards 05/22/2009
200921033 4971.02-00 Additional Tax 05/22/2009