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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200742019 1362.04-00 Inadvertent Terminations 10/19/2007
200742018 1362.01-03 Late Elections 10/19/2007
200742017 9100.00-00 Extension of Time for Making Certain Elections 10/19/2007
200742017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/19/2007
200742017 7701.00-00 Definitions 10/19/2007
200742016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/19/2007
200742016 1001.14-01 Bonds 10/19/2007
200742016 163.07-00 Original Issue Discount 10/19/2007
200742015 9100.00-00 Extension of Time for Making Certain Elections 10/19/2007
200742015 2652.01-02 Special Election for QTIP 10/19/2007
200742014 9100.09-00 Section 442; Accounting Periods 10/19/2007
200742013 1362.01-03 Late Elections 10/19/2007
200742012 2601.03-01 Irrevocable Trusts 10/19/2007
200742011 2601.03-01 Irrevocable Trusts 10/19/2007
200742010 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/19/2007
200742009 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/19/2007
200742009 337.16-00 Loss Disallowance 10/19/2007
200742008 897.00-00 Disposition of Investment in United States Real Property 10/19/2007
200742008 897.06-02 Foreign to Foreign Reorganization 10/19/2007
200742008 1445.02-00 Exceptions to Duty to Withhold 10/19/2007
200742008 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11). 10/19/2007
200742008 9100.00-00 Extension of Time for Making Certain Elections 10/19/2007
200742008 9100.22-00 Other 10/19/2007
200742007 468A.04-02 Revised Schedules 10/19/2007
200742006 1362.04-00 Inadvertent Terminations 10/19/2007