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
200844030 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844029 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844028 501.19-00 Organization of Past or Present Armed Forces Members 10/31/2008
200844027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844026 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844023 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 10/31/2008
200844022 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844021 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844020 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844019 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844018 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844017 501.10-00 Domestic Fraternal Societies, Orders, and Associations 10/31/2008
200844016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844015 108.04-00 General Rules for Discharges of Indebtedness 10/31/2008
200844014 3231.01-00 Employers v. Not Employers 10/31/2008
200844013 3231.01-00 Employers v. Not Employers 10/31/2008
200844012 3231.01-00 Employers v. Not Employers 10/31/2008
200844011 4371.03-00 Reinsurance 10/31/2008
200844011 7701.00-00 Definitions 10/31/2008
200844010 2519.00-00 Disposition of Certain Life Estates 10/31/2008
200844009 7701.00-00 Definitions 10/31/2008
200844009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844008 54.00-00 Clean Renewable Energy Bonds 10/31/2008
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