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
200816023 6330.00-00 Collection Due Process - Levy 04/18/2008
200816022 1362.00-00 Election by Small Business Corporation 04/18/2008
200816022 1362.01-00 Eligible v. Ineligible 04/18/2008
200816022 1362.01-03 Late Elections 04/18/2008
200816021 7701.00-00 Definitions 04/18/2008
200816021 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816020 355.01-00 Spin-Off 04/18/2008
200816020 368.04-00 Assets for Control of Transferee (Type "D") 04/18/2008
200816019 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816018 7701.00-00 Definitions 04/18/2008
200816018 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/18/2008
200816017 1362.01-03 Late Elections 04/18/2008
200816016 1362.01-03 Late Elections 04/18/2008
200816015 1362.04-00 Inadvertent Terminations 04/18/2008
200816014 61.00-00 Gross Income v. Not Gross Income 04/18/2008
200816014 104.03-00 Damages 04/18/2008
200816014 6041.00-00 Information at Source 04/18/2008
200816014 6041.01-00 Persons Engaged in Trade or Business 04/18/2008
200816013 7701.00-00 Definitions 04/18/2008
200816013 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/18/2008
200816012 1361.03-03 Electing Small Business Trusts 04/18/2008
200816012 2601.00-00 Tax On Generation Skipping Transfers 04/18/2008
200816011 7701.00-00 Definitions 04/18/2008