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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200942017 104.03-00 Damages 10/16/2009
200942016 104.03-00 Damages 10/16/2009
200942015 104.03-00 Damages 10/16/2009
200942014 104.03-00 Damages 10/16/2009
200942013 104.03-00 Damages 10/16/2009
200942012 104.03-00 Damages 10/16/2009
200942011 104.03-00 Damages 10/16/2009
200942010 104.03-00 Damages 10/16/2009
200942009 104.03-00 Damages 10/16/2009
200942008 104.03-00 Damages 10/16/2009
200942007 104.03-00 Damages 10/16/2009
200942006 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009
200942006 469.14-00 Real Property Business 10/16/2009
200942005 7701.00-00 Definitions 10/16/2009
200942005 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009
200942005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/16/2009
200942004 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009
200942004 469.03-03 Definition of Activity 10/16/2009
200942003 7701.00-00 Definitions 10/16/2009
200942003 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009
200942002 142.06-00 Local Furnishing of Electrical Energy or Gas 10/16/2009
200942001 332.00-00 Complete Liquidation of Subsidiaries 10/16/2009
200942001 351.00-00 Transfer to Corporation Controlled by Transferor 10/16/2009
200942001 355.01-00 Spin-Off 10/16/2009
200942001 368.01-02 Using Stock of Corporation Controlling Merged Corporation 10/16/2009