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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200921032 412.00-00 Minimum Funding Standards 05/22/2009
200921031 412.00-00 Minimum Funding Standards 05/22/2009
200921030 412.06-00 Minimum Funding Waiver 05/22/2009
200921029 1362.00-00 Election by Small Business Corporation 05/22/2009
200921029 1362.01-03 Late Elections 05/22/2009
200921028 1295.02-02 Retroactive Elections 05/22/2009
200921027 1362.04-00 Inadvertent Terminations 05/22/2009
200921026 7701.00-00 Definitions 05/22/2009
200921026 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200921025 7701.00-00 Definitions 05/22/2009
200921025 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921024 115.00-00 Income of States, Municipalities, etc. 05/22/2009
200921023 164.01-00 Real Property Taxes 05/22/2009
200921023 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 05/22/2009
200921022 1362.04-00 Inadvertent Terminations 05/22/2009
200921021 1362.01-03 Late Elections 05/22/2009
200921020 45.00-00 Electricity Produced from Certain Renewable Sources 05/22/2009
200921019 856.04-00 Rents From Real Property 05/22/2009
200921018 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921018 992.00-00 Requirements of a Domestic International Sales Corporation 05/22/2009
200921017 7701.00-00 Definitions 05/22/2009
200921016 7701.00-00 Definitions 05/22/2009
200921016 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009