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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200835028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2008
200835028 7701.00-00 Definitions 08/29/2008
200835027 162.36-04 Performance-Based Compensation 08/29/2008
200835026 7701.00-00 Definitions 08/29/2008
200835026 9100.00-00 Extension of Time for Making Certain Elections 08/29/2008
200835026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2008
200835025 3121.04-01 Common Law Tests 08/29/2008
200835025 3306.05-00 Employees 08/29/2008
200835025 3401.04-02 Employee v. Not an Employee 08/29/2008
200835024 1362.01-03 Late Elections 08/29/2008
200835023 7701.00-00 Definitions 08/29/2008
200835023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2008
200835022 2652.01-02 Special Election for QTIP 08/29/2008
200835022 9100.00-00 Extension of Time for Making Certain Elections 08/29/2008
200835021 9100.00-00 Extension of Time for Making Certain Elections 08/29/2008
200835021 2632.00-00 Special Rules for Allocation of GST Exemption 08/29/2008
200835020 368.00-00 Definitions Relating to Corporate Reorganizations 08/29/2008
200835020 368.06-00 Change in Identity, etc. (Type "F") 08/29/2008
200835020 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 08/29/2008
200835019 424.01-00 Modification, Extension or Renewal of Options 08/29/2008
200835018 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 08/29/2008
200835017 61.00-00 Gross Income v. Not Gross Income 08/29/2008
200835017 104.03-00 Damages 08/29/2008
200835017 6041.00-00 Information at Source 08/29/2008
200835017 6041.01-00 Persons Engaged in Trade or Business 08/29/2008