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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200933009 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933008 7701.00-00 Definitions 08/14/2009
200933008 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933007 7701.00-00 Definitions 08/14/2009
200933006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933006 7701.00-00 Definitions 08/14/2009
200933005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933005 7701.00-00 Definitions 08/14/2009
200933004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933004 7701.00-00 Definitions 08/14/2009
200933003 457.05-00 Eligible Deferred Compensation Plan Defined 08/14/2009
200933003 457.12-02 Custodial Accounts and Contracts 08/14/2009
200933002 871.02-13 Exemption from Tax on Certain Interest and Dividends 08/14/2009
200933002 871.04-00 Repeal of Tax on Interest of Non-resident Alien Individuals Received From Certain Portfolio Debt Investments 08/14/2009
200933002 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 08/14/2009
200933002 1092.00-00 Straddles 08/14/2009
200933001 754.02-00 Timeliness of Election 08/14/2009
200933001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/14/2009
200932061 501.03-30 Organizational and Operational Tests 08/07/2009
200932060 4945.04-04 Grants to Individuals 08/07/2009
200932059 7428.00-00 Declaratory Judgments Relating to Status & Classification of Organizations Under Section 501(c)(3), etc. 08/07/2009
200932058 61.00-00 Gross Income v. Not Gross Income 08/07/2009