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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200945035 40A.00-00 Biodiesel and Renewable Diesel Used as a Fuel 11/06/2009
200945034 263A.03-02 Indirect Costs 11/06/2009
200945034 471.02-02 Inventory Writedowns 11/06/2009
200945034 471.03-02 Discounts 11/06/2009
200945033 7701.00-00 Definitions 11/06/2009
200945033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2009
200945032 264.01-00 Premiums on Life Insurance 11/06/2009
200945032 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/06/2009
200945032 165.00-00 Deductions For Losses 11/06/2009
200945031 1362.01-03 Late Elections 11/06/2009
200945030 7701.00-00 Definitions 11/06/2009
200945030 9100.00-00 Extension of Time for Making Certain Elections 11/06/2009
200945030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2009
200945029 1362.01-03 Late Elections 11/06/2009
200945028 9100.20-00 Section 1502; Election to File Consolidated Return 11/06/2009
200945028 1502.75-00 Filing Requirements 11/06/2009
200945027 1362.01-03 Late Elections 11/06/2009
200945026 267.07-02 Deferral of Loss from Sale or Exchange Between Members 11/06/2009
200945025 857.02-03 Income from Prohibited Transactions 11/06/2009
200945024 1362.01-03 Late Elections 11/06/2009
200945023 1362.04-00 Inadvertent Terminations 11/06/2009
200945022 170.00-00 Charitable, Etc. Contributions and Gifts 11/06/2009
200945021 7701.00-00 Definitions 11/06/2009
200945021 9100.00-00 Extension of Time for Making Certain Elections 11/06/2009
200945021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2009