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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200822028 403.03-00 Non-Forfeitable Rights 05/30/2008
200822027 1503.04-00 Dual Consolidated Loss 05/30/2008
200822027 1503.04-07 Recapture 05/30/2008
200822027 1504.00-00 Definitions 05/30/2008
200822027 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 05/30/2008
200822026 7436.01-03 Worker Classification 05/30/2008
200822026 6020.02-00 Return Prepared by IRS Personnel 05/30/2008
200822025 3231.01-00 Employers v. Not Employers 05/30/2008
200822024 3231.01-00 Employers v. Not Employers 05/30/2008
200822023 9100.09-00 Section 442; Accounting Periods 05/30/2008
200822022 368.04-00 Assets for Control of Transferee (Type "D") 05/30/2008
200822021 1362.01-03 Late Elections 05/30/2008
200822020 7701.02-00 Partnerships v. Associations 05/30/2008
200822020 9100.00-00 Extension of Time for Making Certain Elections 05/30/2008
200822020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
200822019 115.00-00 Income of States, Municipalities, etc. 05/30/2008
200822018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
200822017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
200822016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
200822015 1362.01-03 Late Elections 05/30/2008
200822014 1362.04-00 Inadvertent Terminations 05/30/2008
200822013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 05/30/2008
200822013 382.11-09 5-Percent Shareholder 05/30/2008
200822012 851.02-00 Gross Income Requirement 05/30/2008
200822011 2702.02-02 Personal Residence in Trust 05/30/2008

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