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
201226021 170.08-00 Percentage Limitations - Corporations 06/29/2012
201226021 170.10-02 Corporations 06/29/2012
201226020 9100.22-00 Other 06/29/2012
201226020 1502.21-00 Consolidated Net Operating Loss Deduction 06/29/2012
201226019 1361.03-00 Certain Trusts Permitted as Shareholders 06/29/2012
201226019 671.02-00 Persons Treated as Grantors 06/29/2012
201226019 7701.03-10 Investment Trusts 06/29/2012
201226018 7704.03-00 Qualifying Income 06/29/2012
201226017 1362.00-00 Election by Small Business Corporation 06/29/2012
201226017 1362.01-00 Eligible v. Ineligible 06/29/2012
201226017 1362.01-03 Late Elections 06/29/2012
201226017 9100.00-00 Extension of Time for Making Certain Elections 06/29/2012
201226017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2012
201226016 1362.01-03 Late Elections 06/29/2012
201226015 4261.01-00 Amounts Paid 06/29/2012
201226014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2012
201226013 1362.00-00 Election by Small Business Corporation 06/29/2012
201226013 1362.02-00 Termination of Election 06/29/2012
201226013 1362.02-03 Passive Investment Income 06/29/2012
201226013 1362.04-00 Inadvertent Terminations 06/29/2012
201226012 7701.00-00 Definitions 06/29/2012
201226012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2012
201226011 954.02-07 Nonfunctional Currency Transactions 06/29/2012
201226010 9100.22-00 Other 06/29/2012
201226010 9114.03-06 Canada 06/29/2012