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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201444032 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201444031 7701.00-00 Definitions 10/31/2014
201444031 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201444030 7701.00-00 Definitions 10/31/2014
201444030 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201444029 7701.00-00 Definitions 10/31/2014
201444029 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201444028 7701.00-00 Definitions 10/31/2014
201444028 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201444027 7701.00-00 Definitions 10/31/2014
201444027 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201444026 7701.00-00 Definitions 10/31/2014
201444026 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201444025 48.00-00 Energy Credit; Reforestation Credit 10/31/2014
201444024 691.00-00 Recipients of Income in Respect of Decedents 10/31/2014
201444023 911.11-03 Reelection 10/31/2014
201444022 562.03-00 Preferential Dividends 10/31/2014
201444022 856.00-00 Definition of Real Estate Investment Trust 10/31/2014