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
200947017 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947017 469.00-00 Passive Activity Losses and Credits Limited 11/20/2009
200947017 469.03-00 Passive Activity Defined 11/20/2009
200947017 469.03-03 Definition of Activity 11/20/2009
200947016 7701.00-00 Definitions 11/20/2009
200947016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947015 7701.00-00 Definitions 11/20/2009
200947015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947014 1362.01-03 Late Elections 11/20/2009
200947013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/20/2009
200947013 338.01-02 Time in which Election must be made 11/20/2009
200947012 468A.04-00 Ruling Amount 11/20/2009
200947011 1362.04-00 Inadvertent Terminations 11/20/2009
200947010 7701.00-00 Definitions 11/20/2009
200947010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947009 7701.00-00 Definitions 11/20/2009
200947009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947008 1361.00-00 Definitions 11/20/2009
200947008 1361.05-00 Qualified Subchapter S Subsidiary 11/20/2009
200947008 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947006 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 11/20/2009
200947006 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/20/2009
200947005 168.20-00 Classification of Property 11/20/2009
200947005 45D.00-00 New Markets Credit 11/20/2009