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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Number UILC Subject Release Date
201016032 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016031 83.00-00 Property Transferred in Connection With Performance of Services 04/23/2010
201016030 7701.00-00 Definitions 04/23/2010
201016030 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016029 7701.00-00 Definitions 04/23/2010
201016029 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016028 7701.00-00 Definitions 04/23/2010
201016028 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016027 7701.00-00 Definitions 04/23/2010
201016027 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/23/2010
201016025 1362.04-00 Inadvertent Terminations 04/23/2010
201016024 7701.00-00 Definitions 04/23/2010
201016024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016023 7701.00-00 Definitions 04/23/2010
201016023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016022 7701.00-00 Definitions 04/23/2010
201016022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016021 7701.00-00 Definitions 04/23/2010
201016021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016020 7701.00-00 Definitions 04/23/2010