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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200925034 7701.00-00 Definitions 06/19/2009
200925034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925033 7701.00-00 Definitions 06/19/2009
200925033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925032 115.00-00 Income of States, Municipalities, etc. 06/19/2009
200925032 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 06/19/2009
200925031 1362.00-00 Election by Small Business Corporation 06/19/2009
200925031 1362.04-00 Inadvertent Terminations 06/19/2009
200925030 884.00-00 Branch Tax 06/19/2009
200925029 424.00-00 Definitions and Special Rules 06/19/2009
200925028 2632.00-00 Special Rules for Allocation of GST Exemption 06/19/2009
200925028 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925027 1361.03-03 Electing Small Business Trusts 06/19/2009
200925027 1362.04-00 Inadvertent Terminations 06/19/2009
200925026 7701.00-00 Definitions 06/19/2009
200925026 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925025 7701.00-00 Definitions 06/19/2009
200925025 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925024 7701.00-00 Definitions 06/19/2009
200925024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925023 7701.00-00 Definitions 06/19/2009
200925023 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925022 7701.00-00 Definitions 06/19/2009
200925022 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925021 7701.00-00 Definitions 06/19/2009