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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200815014 368.04-00 Assets for Control of Transferee (Type "D") 04/11/2008
200815013 7701.00-00 Definitions 04/11/2008
200815013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/11/2008
200815012 1361.05-00 Qualified Subchapter S Subsidiary 04/11/2008
200815012 9100.22-00 Other 04/11/2008
200815011 2632.00-00 Special Rules for Allocation of GST Exemption 04/11/2008
200815011 9100.00-00 Extension of Time for Making Certain Elections 04/11/2008
200815010 1362.00-00 Election by Small Business Corporation 04/11/2008
200815010 1362.01-00 Eligible v. Ineligible 04/11/2008
200815010 1362.01-03 Late Elections 04/11/2008
200815009 7701.00-00 Definitions 04/11/2008
200815009 9100.00-00 Extension of Time for Making Certain Elections 04/11/2008
200815009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/11/2008
200815008 754.02-00 Timeliness of Election 04/11/2008
200815008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/11/2008
200815007 167.22-01 Normalization Rules 04/11/2008
200815006 167.22-01 Normalization Rules 04/11/2008
200815005 167.22-01 Normalization Rules 04/11/2008
200815004 167.22-01 Normalization Rules 04/11/2008
200815003 1362.01-03 Late Elections 04/11/2008
200815002 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/11/2008
200815002 337.16-02 Allowable Worthless Stock Loss 04/11/2008
200815001 6331.18-00 Levy Procedure 04/11/2008
200814030 408.03-00 Rollover Contributions 04/04/2008
200814030 501.03-05 Corporations 04/04/2008