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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201041023 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041023 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041022 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041022 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041021 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041021 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041020 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041020 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041019 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041019 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041018 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041018 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041017 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041017 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041016 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041016 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041015 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041015 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041014 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041014 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041013 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041013 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041012 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041012 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010
201041011 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010