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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201119023 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/13/2011
200610014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200917001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/24/2009
200809016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/29/2008
200932048 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/07/2009
200610006 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
201114014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/08/2011
200819015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/09/2008
200516012 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/22/2005
200543028 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/28/2005
200636089 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 09/08/2006
200635003 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 09/01/2006
200648015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 12/01/2006
201123020 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201329008 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201606017 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/05/2016
200425012 9100.30-00 Section 195; Start-Up Expenditures 06/18/2004
202113004 9100.30-00 Section 195; Start-Up Expenditures 04/02/2021
202114007 9100.30-00 Section 195; Start-Up Expenditures 04/09/2021
202114008 9100.30-00 Section 195; Start-Up Expenditures 04/09/2021
201722015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2017
201722018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2017
201724009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2017
201724010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2017
201719001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2017
Official Adobe Website