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
200742005 1362.04-00 Inadvertent Terminations 10/19/2007
200742004 162.05-03 Compromise Settlement of Claims 10/19/2007
200742003 1362.01-03 Late Elections 10/19/2007
200742002 9100.00-00 Extension of Time for Making Certain Elections 10/19/2007
200742001 1362.02-00 Termination of Election 10/19/2007
200741016 408.00-00 Individual Retirement Accounts 10/12/2007
200741015 368.04-00 Assets for Control of Transferee (Type "D") 10/12/2007
200741015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/12/2007
200741015 355.01-00 Spin-Off 10/12/2007
200741014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/12/2007
200741014 355.01-01 Split-Off 10/12/2007
200741013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/12/2007
200741013 355.01-00 Spin-Off 10/12/2007
200741012 7701.02-00 Partnerships v. Associations 10/12/2007
200741012 9100.00-00 Extension of Time for Making Certain Elections 10/12/2007
200741012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2007
200741011 7701.00-00 Definitions 10/12/2007
200741011 9100.00-00 Extension of Time for Making Certain Elections 10/12/2007
200741011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2007
200741010 7701.00-00 Definitions 10/12/2007
200741010 9100.00-00 Extension of Time for Making Certain Elections 10/12/2007
200741010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2007
200741009 1362.01-03 Late Elections 10/12/2007
200741008 9100.09-00 Section 442; Accounting Periods 10/12/2007
200741007 9100.09-00 Section 442; Accounting Periods 10/12/2007