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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200917012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917011 7701.00-00 Definitions 04/24/2009
200917011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917010 7701.00-00 Definitions 04/24/2009
200917010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917008 1362.00-00 Election by Small Business Corporation 04/24/2009
200917008 1362.04-00 Inadvertent Terminations 04/24/2009
200917007 7701.00-00 Definitions 04/24/2009
200917007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917006 1362.04-00 Inadvertent Terminations 04/24/2009
200917005 671.04-00 Method of Reporting 04/24/2009
200917004 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/24/2009
200917004 2601.00-00 Tax On Generation Skipping Transfers 04/24/2009
200917003 7701.00-00 Definitions 04/24/2009
200917003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917002 7702.20-00 Correction of Errors 04/24/2009
200917001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/24/2009
200916034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/17/2009
200916033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2009
200916032 4942.03-07 Set-Asides 04/17/2009
200916031 6221.00-00 Tax Treatment Determined At Partnership Level 04/17/2009
200916030 6226.00-00 Judicial Review of Final Partnership Administrative Adjustments 04/17/2009
200916029 6331.03-00 Administrative Policy 04/17/2009
200916028 6402.05-00 Who May File a Claim 04/17/2009