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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200744016 9100.00-00 Extension of Time for Making Certain Elections 11/02/2007
200744015 332.00-00 Complete Liquidation of Subsidiaries 11/02/2007
200744014 9100.00-00 Extension of Time for Making Certain Elections 11/02/2007
200744013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/02/2007
200744012 47.00-00 Rehabilitation Credit 11/02/2007
200744012 9100.00-00 Extension of Time for Making Certain Elections 11/02/2007
200744011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/02/2007
200744010 9100.22-00 Other 11/02/2007
200744010 992.02-00 Election 11/02/2007
200744009 1362.04-00 Inadvertent Terminations 11/02/2007
200744008 1362.04-00 Inadvertent Terminations 11/02/2007
200744007 9100.22-00 Other 11/02/2007
200744007 1503.04-04 Dual Resident Corporation 11/02/2007
200744006 1502.75-10 When Group Remains in Existence 11/02/2007
200744005 2518.01-00 Requirements for a Qualified Disclaimer 11/02/2007
200744005 2055.08-01 Decedents Dying After Dec. 31, 1976 11/02/2007
200744004 7701.03-00 Association v. Trust 11/02/2007
200744003 1362.04-00 Inadvertent Terminations 11/02/2007
200744002 1362.01-03 Late Elections 11/02/2007
200744001 691.00-00 Recipients of Income in Respect of Decedents 11/02/2007
200743039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/26/2007
200743038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/26/2007
200743037 412.00-00 Minimum Funding Standards 10/26/2007
200743036 414.08-00 Church Plan 10/26/2007
200743035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/26/2007