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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Nimewo UILC Sijè Dat Piblikasyon
201238017 1361.03-03 Electing Small Business Trusts 09/21/2012
201238017 1362.02-00 Termination of Election 09/21/2012
201238017 1362.04-00 Inadvertent Terminations 09/21/2012
201238016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 09/21/2012
201238015 1362.00-00 Election by Small Business Corporation 09/21/2012
201238015 1362.04-00 Inadvertent Terminations 09/21/2012
201238014 1362.00-00 Election by Small Business Corporation 09/21/2012
201238014 1362.04-00 Inadvertent Terminations 09/21/2012
201238013 45.00-00 Electricity Produced from Certain Renewable Sources 09/21/2012
201238012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 09/21/2012
201238011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 09/21/2012
201238010 468A.01-00 In General 09/21/2012
201238009 856.00-00 Definition of Real Estate Investment Trust 09/21/2012
201238009 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012
201238008 1362.04-00 Inadvertent Terminations 09/21/2012
201238008 1362.01-03 Late Elections 09/21/2012
201238007 1362.01-00 Eligible v. Ineligible 09/21/2012
201238007 1362.01-03 Late Elections 09/21/2012
201238007 1362.04-00 Inadvertent Terminations 09/21/2012
201238006 1362.00-00 Election by Small Business Corporation 09/21/2012
201238006 1362.01-00 Eligible v. Ineligible 09/21/2012
201238006 1362.01-03 Late Elections 09/21/2012
201238005 9100.22-00 Other 09/21/2012
201238005 9114.03-06 Canada 09/21/2012
201238004 61.00-00 Gross Income v. Not Gross Income 09/21/2012