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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200751023 856.00-00 Definition of Real Estate Investment Trust 12/21/2007
200751022 2702.02-02 Personal Residence in Trust 12/21/2007
200751021 2632.00-00 Special Rules for Allocation of GST Exemption 12/21/2007
200751021 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751020 2632.00-00 Special Rules for Allocation of GST Exemption 12/21/2007
200751020 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751019 2632.00-00 Special Rules for Allocation of GST Exemption 12/21/2007
200751019 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751018 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007
200751018 7701.00-00 Definitions 12/21/2007
200751017 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007
200751017 7701.00-00 Definitions 12/21/2007
200751016 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007
200751016 7701.00-00 Definitions 12/21/2007
200751015 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751015 1503.04-04 Dual Resident Corporation 12/21/2007
200751014 9100.20-00 Section 1502; Election to File Consolidated Return 12/21/2007
200751014 1502.75-00 Filing Requirements 12/21/2007
200751013 472.09-00 Inventory Price Index Method 12/21/2007
200751013 381.04-00 Method of Accounting 12/21/2007
200751012 9100.22-00 Other 12/21/2007
200751012 9114.03-06 Canada 12/21/2007