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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200934021 1361.00-00 Definitions 08/21/2009
200934021 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/21/2009
200934021 1361.01-04 More than One Class of Stock 08/21/2009
200934021 1362.00-00 Election by Small Business Corporation 08/21/2009
200934021 1362.01-00 Eligible v. Ineligible 08/21/2009
200934021 1362.04-00 Inadvertent Terminations 08/21/2009
200934020 83.04-02 Cancellation 08/21/2009
200934019 1362.02-03 Passive Investment Income 08/21/2009
200934019 1362.04-00 Inadvertent Terminations 08/21/2009
200934018 7701.00-00 Definitions 08/21/2009
200934018 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200934017 7701.00-00 Definitions 08/21/2009
200934017 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200934016 7701.00-00 Definitions 08/21/2009
200934016 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200934015 7701.00-00 Definitions 08/21/2009
200934015 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200934014 7701.00-00 Definitions 08/21/2009
200934014 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200934013 311.00-00 Taxability of Corporation on Distribution 08/21/2009