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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200948046 3121.01-00 Wages 11/27/2009
200948045 6231.01-01 Exception for Small Partnerships 11/27/2009
200948044 6224.01-01 Settlement Agreement 11/27/2009
200948043 3121.10-03 Past Audit 11/27/2009
200948042 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 11/27/2009
200948042 461.01-02 Amount Based on Estimates 11/27/2009
200948042 461.06-00 Incurred Liabilities 11/27/2009
200948042 808.00-00 Policyholder Dividends Deduction 11/27/2009
200948042 808.05-00 Premium Adjustment 11/27/2009
200948041 9100.00-00 Extension of Time for Making Certain Elections 11/27/2009
200948040 7701.00-00 Definitions 11/27/2009
200948040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948039 7701.00-00 Definitions 11/27/2009
200948039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948038 7701.00-00 Definitions 11/27/2009
200948038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948037 7701.00-00 Definitions 11/27/2009
200948037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948036 7701.00-00 Definitions 11/27/2009
200948036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948035 7701.00-00 Definitions 11/27/2009
200948035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948034 7701.00-00 Definitions 11/27/2009
200948034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948033 7701.00-00 Definitions 11/27/2009