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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Nimewo UILC Sijè Dat Piblikasyon
200949028 856.01-00 Income Requirements 12/04/2009
200949027 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 12/04/2009
200949027 4982.05-00 Definitions and Special Rules 12/04/2009
200949027 4982.05-01 Capital Gain Net Income 12/04/2009
200949026 1295.02-02 Retroactive Elections 12/04/2009
200949025 1295.02-02 Retroactive Elections 12/04/2009
200949024 1295.02-02 Retroactive Elections 12/04/2009
200949023 1295.02-02 Retroactive Elections 12/04/2009
200949022 2032.00-00 Alternate Valuation 12/04/2009
200949022 9100.00-00 Extension of Time for Making Certain Elections 12/04/2009
200949021 2642.00-00 Inclusion Ratio 12/04/2009
200949021 9100.00-00 Extension of Time for Making Certain Elections 12/04/2009
200949020 1361.05-00 Qualified Subchapter S Subsidiary 12/04/2009
200949019 168.20-00 Classification of Property 12/04/2009
200949018 1382.00-00 Taxable Income of Cooperatives 12/04/2009
200949018 199.06-00 Agricultural and Horticultural Cooperatives 12/04/2009
200949017 9100.22-00 Other 12/04/2009
200949017 382.12-16 Controlled Groups 12/04/2009
200949016 9100.22-00 Other 12/04/2009
200949016 382.12-16 Controlled Groups 12/04/2009
200949015 9100.22-00 Other 12/04/2009
200949015 382.12-16 Controlled Groups 12/04/2009
200949014 9100.22-00 Other 12/04/2009
200949014 382.12-16 Controlled Groups 12/04/2009
200949013 7701.00-00 Definitions 12/04/2009