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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201015021 9100.00-00 Extension of Time for Making Certain Elections 04/16/2010
201015020 7701.00-00 Definitions 04/16/2010
201015020 9100.00-00 Extension of Time for Making Certain Elections 04/16/2010
201015020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015019 7701.00-00 Definitions 04/16/2010
201015019 9100.00-00 Extension of Time for Making Certain Elections 04/16/2010
201015019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015018 1382.00-00 Taxable Income of Cooperatives 04/16/2010
201015018 199.06-00 Agricultural and Horticultural Cooperatives 04/16/2010
201015017 1361.00-00 Definitions 04/16/2010
201015017 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/16/2010
201015017 1361.01-04 More than One Class of Stock 04/16/2010
201015016 61.00-00 Gross Income v. Not Gross Income 04/16/2010
201015015 1033.01-00 General Rule 04/16/2010
201015015 1033.02-00 Definition of Involuntary Conversion Events 04/16/2010
201015015 1033.03-00 Property Similar or Related in Service or Use 04/16/2010
201015015 1033.06-00 Special Rule For Condemned Business or Investment Real Estate 04/16/2010
201015014 1362.01-03 Late Elections 04/16/2010
201015013 1362.04-00 Inadvertent Terminations 04/16/2010
201015013 1361.03-02 Qualified Subchapter S Trusts 04/16/2010
201015012 7701.00-00 Definitions 04/16/2010
201015012 9100.00-00 Extension of Time for Making Certain Elections 04/16/2010
201015012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015011 7701.00-00 Definitions 04/16/2010
201015011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010