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
201027019 9100.22-00 Other 07/09/2010
201027019 9114.03-06 Canada 07/09/2010
201027018 9100.00-00 Extension of Time for Making Certain Elections 07/09/2010
201027018 469.03-03 Definition of Activity 07/09/2010
201027017 9100.22-00 Other 07/09/2010
201027017 9114.03-06 Canada 07/09/2010
201027016 9100.22-00 Other 07/09/2010
201027016 9114.03-06 Canada 07/09/2010
201027015 170.01-00 Time of Making Contribution 07/09/2010
201027014 1362.04-00 Inadvertent Terminations 07/09/2010
201027013 457.01-00 Year of Inclusion in Gross Income 07/09/2010
201027013 457.05-00 Eligible Deferred Compensation Plan Defined 07/09/2010
201027013 457.12-01 Trusts 07/09/2010
201027012 7701.00-00 Definitions 07/09/2010
201027012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201027011 7701.00-00 Definitions 07/09/2010
201027011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201027010 7701.00-00 Definitions 07/09/2010
201027010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201027009 7701.00-00 Definitions 07/09/2010
201027009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201027008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201027007 6011.01-00 Disclosure of Reportable Transactions 07/09/2010
201027007 9300.02-00 Arrangements purporting to be 10-or-more employer plans under section 419A(f)(6) (Notice 95-34) 07/09/2010
201027007 9300.48-00 Abusive Trust Arrangements Utilizing Cash Value Life Insurance Products Purported to Provide Welfare Benefits (Notice 2007-83) 07/09/2010
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