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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Nimewo UILC Sijè Dat Piblikasyon
200950031 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/11/2009
200950030 1295.02-02 Retroactive Elections 12/11/2009
200950029 1295.02-02 Retroactive Elections 12/11/2009
200950028 1295.02-02 Retroactive Elections 12/11/2009
200950027 1295.02-02 Retroactive Elections 12/11/2009
200950026 1295.02-02 Retroactive Elections 12/11/2009
200950025 1295.02-02 Retroactive Elections 12/11/2009
200950024 1295.02-02 Retroactive Elections 12/11/2009
200950023 1295.02-02 Retroactive Elections 12/11/2009
200950022 1295.02-02 Retroactive Elections 12/11/2009
200950021 1295.02-02 Retroactive Elections 12/11/2009
200950020 1295.02-02 Retroactive Elections 12/11/2009
200950019 1295.02-02 Retroactive Elections 12/11/2009
200950018 1295.02-02 Retroactive Elections 12/11/2009
200950017 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/11/2009
200950016 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/11/2009
200950015 7701.00-00 Definitions 12/11/2009
200950015 9100.00-00 Extension of Time for Making Certain Elections 12/11/2009
200950014 9100.22-00 Other 12/11/2009
200950014 992.02-00 Election 12/11/2009
200950013 614.00-00 Definition of Property 12/11/2009
200950013 9100.00-00 Extension of Time for Making Certain Elections 12/11/2009
200950012 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/11/2009
200950012 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/11/2009
200950011 9100.09-00 Section 442; Accounting Periods 12/11/2009