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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200937014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937013 453.00-00 Installment Method (Available v. Not Available) 09/11/2009
200937013 453.08-00 Revocation of Elections 09/11/2009
200937012 7701.00-00 Definitions 09/11/2009
200937012 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937011 7701.00-00 Definitions 09/11/2009
200937011 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937010 7701.00-00 Definitions 09/11/2009
200937010 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937009 7701.00-00 Definitions 09/11/2009
200937009 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937008 7701.00-00 Definitions 09/11/2009
200937008 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937007 453.06-03 Sale of Real Property 09/11/2009
200937007 453.11-00 Related Parties 09/11/2009
200937006 856.02-00 Investment Requirements 09/11/2009
200937005 368.06-00 Change in Identity, etc. (Type "F") 09/11/2009
200937004 1362.02-03 Passive Investment Income 09/11/2009
200937003 1362.01-03 Late Elections 09/11/2009
200937002 1362.04-00 Inadvertent Terminations 09/11/2009