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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200952023 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200952022 7701.00-00 Definitions 12/25/2009
200952022 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200952021 7701.02-00 Partnerships v. Associations 12/25/2009
200952021 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200952020 1362.01-03 Late Elections 12/25/2009
200952019 851.02-00 Gross Income Requirement 12/25/2009
200952018 163.00-00 Interest 12/25/2009
200952018 163.03-04 Property Held For Investment 12/25/2009
200952018 163.03-00 Limitation on Investment Interest in General 12/25/2009
200952018 163.03-02 Investment Interest 12/25/2009
200952018 163.03-03 Investment Income and Expenses 12/25/2009
200952017 1362.01-03 Late Elections 12/25/2009
200952016 1362.04-00 Inadvertent Terminations 12/25/2009
200952015 1362.04-00 Inadvertent Terminations 12/25/2009
200952014 118.02-00 Contributions in Aid of Construction 12/25/2009
200952014 118.02-02 Definition of Contribution in Aid of Construction 12/25/2009
200952014 118.00-00 Contributions to the Capital of a Corporation 12/25/2009
200952014 118.01-02 Nonshareholder Contributions 12/25/2009
200952013 1362.01-03 Late Elections 12/25/2009
200952013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200952012 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/25/2009