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
200803013 9100.00-00 Extension of Time for Making Certain Elections 01/18/2008
200803012 368.06-00 Change in Identity, etc. (Type "F") 01/18/2008
200803012 368.04-00 Assets for Control of Transferee (Type "D") 01/18/2008
200803012 355.01-00 Spin-Off 01/18/2008
200803011 1362.01-03 Late Elections 01/18/2008
200803010 7701.00-00 Definitions 01/18/2008
200803010 9100.00-00 Extension of Time for Making Certain Elections 01/18/2008
200803010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2008
200803009 7701.00-00 Definitions 01/18/2008
200803009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2008
200803008 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 01/18/2008
200803007 7701.00-00 Definitions 01/18/2008
200803007 9100.00-00 Extension of Time for Making Certain Elections 01/18/2008
200803006 9100.00-00 Extension of Time for Making Certain Elections 01/18/2008
200803005 368.06-00 Change in Identity, etc. (Type "F") 01/18/2008
200803004 7704.01-00 Meaning of 01/18/2008
200803004 7701.00-00 Definitions 01/18/2008
200803003 1031.05-00 Deferred Exchanges 01/18/2008
200803002 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 01/18/2008
200803001 1362.04-00 Inadvertent Terminations 01/18/2008
200802038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/11/2008
200802037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/11/2008
200802036 501.03-25 Social Welfare Groups (See Also 0501.04-00) 01/11/2008
200802036 501.03-30 Organizational and Operational Tests 01/11/2008
200802035 408.03-00 Rollover Contributions 01/11/2008