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
200752017 355.01-00 Spin-Off 12/28/2007
200752017 368.04-00 Assets for Control of Transferee (Type "D") 12/28/2007
200752016 2105.00-00 Property Without U.S. 12/28/2007
200752016 2209.00-00 Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States 12/28/2007
200752015 1362.04-00 Inadvertent Terminations 12/28/2007
200752014 301.00-00 Distributions of Property 12/28/2007
200752013 1362.04-00 Inadvertent Terminations 12/28/2007
200752012 856.04-00 Rents From Real Property 12/28/2007
200752011 83.02-04 Revocability of Election 12/28/2007
200752010 83.02-04 Revocability of Election 12/28/2007
200752009 83.02-04 Revocability of Election 12/28/2007
200752008 83.02-04 Revocability of Election 12/28/2007
200752007 7701.00-00 Definitions 12/28/2007
200752007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/28/2007
200752006 1362.01-03 Late Elections 12/28/2007
200752005 7701.00-00 Definitions 12/28/2007
200752005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/28/2007
200752004 528.00-00 Certain Homeowners Associations 12/28/2007
200752004 9100.00-00 Extension of Time for Making Certain Elections 12/28/2007
200752003 1362.01-03 Late Elections 12/28/2007
200752002 168.29-02 Tax-Exempt Use Property 12/28/2007
200752001 1362.01-03 Late Elections 12/28/2007
200751036 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/21/2007
200751035 412.06-00 Minimum Funding Waiver 12/21/2007
200751034 412.06-00 Minimum Funding Waiver 12/21/2007