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
200904007 7701.00-00 Definitions 01/23/2009
200904007 9100.00-00 Extension of Time for Making Certain Elections 01/23/2009
200904007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200904006 9100.22-00 Other 01/23/2009
200904006 382.12-16 Controlled Groups 01/23/2009
200904005 9100.22-00 Other 01/23/2009
200904005 382.12-16 Controlled Groups 01/23/2009
200904004 9100.22-00 Other 01/23/2009
200904004 382.12-16 Controlled Groups 01/23/2009
200904003 9100.22-00 Other 382.12-16|Controlled Groups 01/23/2009
200904002 9100.22-00 Other 01/23/2009
200904002 382.12-16 Controlled Groups 01/23/2009
200904001 1001.02-07 Property Differing Materially 01/23/2009
200903106 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/16/2009
200903105 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903104 408.03-00 Rollover Contributions 01/16/2009
200903103 4971.02-00 Additional Tax 01/16/2009
200903102 4945.04-04 Grants to Individuals 01/16/2009
200903101 4945.04-04 Grants to Individuals 01/16/2009
200903100 4945.04-04 Grants to Individuals 01/16/2009
200903099 4945.04-04 Grants to Individuals 01/16/2009
200903098 4945.04-04 Grants to Individuals 01/16/2009
200903097 4945.04-04 Grants to Individuals 01/16/2009
200903096 4945.04-04 Grants to Individuals 01/16/2009
200903095 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009