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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200934028 355.01-01 Split-Off 08/21/2009
200934028 368.00-00 Definitions Relating to Corporate Reorganizations 08/21/2009
200934028 368.04-00 Assets for Control of Transferee (Type "D") 08/21/2009
200934027 2601.00-00 Tax On Generation Skipping Transfers 08/21/2009
200934027 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934026 7701.00-00 Definitions 08/21/2009
200934026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200934025 2632.01-00 Time and Manner of Allocation 08/21/2009
200934025 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934024 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934024 2642.00-00 Inclusion Ratio 08/21/2009
200934024 2652.01-02 Special Election for QTIP 08/21/2009
200934023 2632.00-00 Special Rules for Allocation of GST Exemption 08/21/2009
200934023 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934022 7701.00-00 Definitions 08/21/2009
200934022 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200934021 1361.00-00 Definitions 08/21/2009
200934021 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/21/2009
200934021 1361.01-04 More than One Class of Stock 08/21/2009
200934021 1362.00-00 Election by Small Business Corporation 08/21/2009
200934021 1362.01-00 Eligible v. Ineligible 08/21/2009
200934021 1362.04-00 Inadvertent Terminations 08/21/2009
200934020 83.04-02 Cancellation 08/21/2009
200934019 1362.02-03 Passive Investment Income 08/21/2009