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
201545018 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 11/06/2015
201545018 199.03-00 Domestic Production Gross Receipts (DPGR) 11/06/2015
201545018 199.03-02 Definition of By The Taxpayer 11/06/2015
201545017 6511.09-00 Timeliness of Claim 11/06/2015
201545016 6212.03-00 Necessity for Notice of Deficiency 11/06/2015
201545016 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 11/06/2015
201545016 6651.22-00 Increase in Penalty for Fraudulent Failure to File 11/06/2015
201545016 6663.00-00 Fraud Penalty 11/06/2015
201545016 6664.01-00 Definition of Underpayment 11/06/2015
201545015 1361.01-03 Non-Resident Alien as Shareholder 11/06/2015
201545015 1361.03-02 Qualified Subchapter S Trusts 11/06/2015
201545015 1361.03-03 Electing Small Business Trusts 11/06/2015
201545015 1362.04-00 Inadvertent Terminations 11/06/2015
201545014 382.02-05 Closing of the Books 11/06/2015
201545014 9100.22-00 Other 11/06/2015
201545013 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 11/06/2015
201545013 9100.22-00 Other 11/06/2015
201545012 1362.04-00 Inadvertent Terminations 11/06/2015
201545011 7701.01-00 Associations v. Corporations 11/06/2015
201545011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545010 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 11/06/2015
201545009 7701.01-00 Associations v. Corporations 11/06/2015
201545009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545008 7701.01-00 Associations v. Corporations 11/06/2015
201545008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015