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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200809031 6426.00-00 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 02/29/2008
200809031 6427.00-00 Fuels Not Used for Taxable Purposes 02/29/2008
200809030 1362.01-03 Late Elections 02/29/2008
200809029 447.06-00 Suspense Account For Family Corporation 02/29/2008
200809029 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 02/29/2008
200809028 7701.00-00 Definitions 02/29/2008
200809028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200809027 2601.03-01 Irrevocable Trusts 02/29/2008
200809026 2601.03-01 Irrevocable Trusts 02/29/2008
200809025 2601.03-01 Irrevocable Trusts 02/29/2008
200809024 2601.03-01 Irrevocable Trusts 02/29/2008
200809023 2601.03-01 Irrevocable Trusts 02/29/2008
200809022 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200809022 7701.00-00 Definitions 02/29/2008
200809021 1362.01-03 Late Elections 02/29/2008
200809021 7701.00-00 Definitions 02/29/2008
200809021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200809020 7701.00-00 Definitions 02/29/2008
200809020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200809019 1361.05-00 Qualified Subchapter S Subsidiary 02/29/2008
200809019 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809018 1362.01-03 Late Elections 02/29/2008
200809017 355.01-00 Spin-Off 02/29/2008
200809017 368.04-00 Assets for Control of Transferee (Type "D") 02/29/2008