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
200920043 461.16-00 Accrual of Other Taxes 05/15/2009
200920042 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 05/15/2009
200920041 3231.04-00 Compensation v. Not Compensation 05/15/2009
200920040 6621.01-00 Overpayment and Underpayment Rates 05/15/2009
200920039 6611.00-00 Interest on Overpayments (Interest v. No Interest) 05/15/2009
200920038 6227.00-00 Administrative Adjustments Requests 05/15/2009
200920037 7701.00-00 Definitions 05/15/2009
200920037 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920036 7701.00-00 Definitions 05/15/2009
200920036 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920035 7701.00-00 Definitions 05/15/2009
200920035 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920034 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/15/2009
200920034 861.09-06 Asset Method of Apportionment 05/15/2009
200920034 861.09-07 Fair Market Value Method 05/15/2009
200920033 2702.02-02 Personal Residence in Trust 05/15/2009
200920032 1031.00-00 Exchange of Property Held for Productive Use or Investment 05/15/2009
200920031 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/15/2009
200920030 7701.00-00 Definitions 05/15/2009
200920030 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920029 7701.00-00 Definitions 05/15/2009