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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200947031 2601.00-00 Tax On Generation Skipping Transfers 11/20/2009
200947031 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947030 1362.01-03 Late Elections 11/20/2009
200947029 1362.01-03 Late Elections 11/20/2009
200947028 1295.02-02 Retroactive Elections 11/20/2009
200947027 48.00-00 Energy Credit; Reforestation Credit 11/20/2009
200947026 851.02-00 Gross Income Requirement 11/20/2009
200947025 7701.00-00 Definitions 11/20/2009
200947025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947024 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 11/20/2009
200947024 121.01-00 General Requirements 11/20/2009
200947024 121.01-04 Computation of Excludable Gain 11/20/2009
200947024 121.04-00 Special Rules 11/20/2009
200947023 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947023 1362.01-03 Late Elections 11/20/2009
200947022 7701.00-00 Definitions 11/20/2009
200947022 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947021 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/20/2009
200947020 7701.00-00 Definitions 11/20/2009
200947020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947019 1502.75-00 Filing Requirements 11/20/2009
200947018 7701.00-00 Definitions 11/20/2009
200947018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009