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
201539012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539011 7701.00-00 Definitions 09/25/2015
201539011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539010 7701.00-00 Definitions 09/25/2015
201539010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539009 7701.00-00 Definitions 09/25/2015
201539009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539008 856.07-00 Treatment of Wholly Owned Subsidiaries 09/25/2015
201539008 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015
201539007 856.07-00 Treatment of Wholly Owned Subsidiaries 09/25/2015
201539007 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015
201539006 9100.22-00 Other 09/25/2015
201539006 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 09/25/2015
201539005 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015
201539004 7701.00-00 Definitions 09/25/2015
201539004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539003 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015
201539002 7701.00-00 Definitions 09/25/2015
201539002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539001 2632.00-00 Special Rules for Allocation of GST Exemption 09/25/2015
201539001 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015
201539000 6110.00-00 Index for Public Inspection of Written Determination 09/25/2015
201538029 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/18/2015
201538028 408.03-00 Rollover Contributions 09/18/2015
201538027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/18/2015