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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201027039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201027038 817.00-00 Treatment of Variable Contracts 07/09/2010
201027037 1362.01-03 Late Elections 07/09/2010
201027036 952.00-00 Subpart F Income Defined 07/09/2010
201027036 964.01-00 Earnings and Profits 07/09/2010
201027036 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/09/2010
201027035 61.09-18 Discharge of Indebtedness 07/09/2010
201027034 2642.00-00 Inclusion Ratio 07/09/2010
201027033 1362.01-03 Late Elections 07/09/2010
201027032 1362.01-03 Late Elections 07/09/2010
201027031 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 07/09/2010
201027030 382.12-06 Fluctuation in Value 07/09/2010
201027030 382.07-00 Ownership Change 07/09/2010
201027029 1362.01-03 Late Elections 07/09/2010
201027028 9100.00-00 Extension of Time for Making Certain Elections 07/09/2010
201027028 469.00-00 Passive Activity Losses and Credits Limited 07/09/2010
201027028 469.03-00 Passive Activity Defined 07/09/2010
201027028 469.03-03 Definition of Activity 07/09/2010
201027027 2601.04-05 Cases of Mental Incompetency 07/09/2010
201027027 9100.00-00 Extension of Time for Making Certain Elections 07/09/2010
201027026 2601.04-05 Cases of Mental Incompetency 07/09/2010
201027026 9100.00-00 Extension of Time for Making Certain Elections 07/09/2010
201027025 453.06-00 Timely v. Untimely Elections 07/09/2010
201027024 7701.00-00 Definitions 07/09/2010
201027024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010