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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201039026 468A.04-02 Revised Schedules 10/01/2010
201039025 6725.00-00 Failure to Report Information under Sec. 4101 10/01/2010
201039024 451.13-01 Services (Rev. Rul. 71-21) 10/01/2010
201039023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/01/2010
201039023 7701.00-00 Definitions 10/01/2010
201039022 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 10/01/2010
201039021 856.00-00 Definition of Real Estate Investment Trust 10/01/2010
201039021 9100.00-00 Extension of Time for Making Certain Elections 10/01/2010
201039020 468A.04-02 Revised Schedules 10/01/2010
201039019 368.06-00 Change in Identity, etc. (Type "F") 10/01/2010
201039018 1362.01-03 Late Elections 10/01/2010
201039017 301.00-00 Distributions of Property 10/01/2010
201039016 1362.00-00 Election by Small Business Corporation 10/01/2010
201039016 1362.01-03 Late Elections 10/01/2010
201039015 9100.22-00 Other 10/01/2010
201039014 368.04-00 Assets for Control of Transferee (Type "D") 10/01/2010
201039014 355.01-01 Split-Off 10/01/2010
201039013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/01/2010
201039013 382.07-00 Ownership Change 10/01/2010
201039013 382.07-05 Segregation Rules 10/01/2010
201039013 382.12-00 Operating Rules 10/01/2010
201039013 382.12-06 Fluctuation in Value 10/01/2010
201039012 468A.01-00 In General 10/01/2010
201039011 468A.01-00 In General 10/01/2010
201039010 678.00-00 Person Other Than Grantor Treated as Substantial Owner 10/01/2010

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