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
201335003 7701.00-00 Definitions 08/30/2013
201335003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/30/2013
201335002 9100.22-00 Other 08/30/2013
201335002 992.02-00 Election 08/30/2013
201335001 355.01-00 Spin-Off 08/30/2013
201335001 368.04-00 Assets for Control of Transferee (Type "D") 08/30/2013
201334046 408.03-00 Rollover Contributions 08/23/2013
201334045 501.33-00 Private v. Public Interest Served 08/23/2013
201334045 501.35-00 "Exclusively" Test 08/23/2013
201334045 501.36-00 Business Activities 08/23/2013
201334045 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/23/2013
201334044 501.33-00 Private v. Public Interest Served 08/23/2013
201334043 501.03-30 Organizational and Operational Tests 08/23/2013
201334043 501.33-00 Private v. Public Interest Served 08/23/2013
201334042 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/23/2013
201334041 2.03-00 Certain Married Individuals Living Apart 08/23/2013
201334041 7703.02-00 Married Individuals Living Apart 08/23/2013
201334040 6501.08-08 Filing of Waiver by Fiduciary 08/23/2013
201334040 6501.08-21 Proof and Procedure 08/23/2013
201334040 6213.02-02 Decedent and Estate 08/23/2013
201334040 6213.03-05 Fiduciaries 08/23/2013
201334040 6213.08-00 Waiver of Restrictions 08/23/2013
201334039 170.14-00 Qualified Conservation Contribution 08/23/2013
201334038 103.02-01 Political Subdivisions 08/23/2013
201334037 267.02-03 Payments to Foreign Persons 08/23/2013
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