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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200808024 856.01-00 Income Requirements 02/22/2008
200808023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/22/2008
200808022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/22/2008
200808021 9100.22-00 Other 02/22/2008
200808021 362.00-00 Basis to Corporations 02/22/2008
200808020 7701.00-00 Definitions 02/22/2008
200808020 9100.00-00 Extension of Time for Making Certain Elections 02/22/2008
200808019 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 02/22/2008
200808018 664.03-02 Charitable Remainder Unitrust 02/22/2008
200808018 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 02/22/2008
200808018 170.00-00 Charitable, Etc. Contributions and Gifts 02/22/2008
200808017 4041.03-00 Liability for Tax 02/22/2008
200808017 6426.00-00 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 02/22/2008
200808017 6427.00-00 Fuels Not Used for Taxable Purposes 02/22/2008
200808016 1362.02-03 Passive Investment Income 02/22/2008
200808015 7701.02-00 Partnerships v. Associations 02/22/2008
200808015 9100.00-00 Extension of Time for Making Certain Elections 02/22/2008
200808015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008
200808014 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 02/22/2008
200808013 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 02/22/2008
200808012 6041.00-00 Information at Source 02/22/2008
200808012 61.00-00 Gross Income v. Not Gross Income 02/22/2008
200808011 7701.00-00 Definitions 02/22/2008
200808011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008
200808010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008

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