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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200712015 9100.22-00 Other 03/23/2007
200712015 1503.04-04 Dual Resident Corporation 03/23/2007
200712014 1362.01-03 Late Elections 03/23/2007
200712014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007
200712013 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/23/2007
200712013 1031.03-00 Like Kind Real Estate 03/23/2007
200712012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007
200712012 7701.00-00 Definitions 03/23/2007
200712011 7701.00-00 Definitions 03/23/2007
200712010 2056.19-01 Exception For Qualified Domestic Trust 03/23/2007
200712010 9100.00-00 Extension of Time for Making Certain Elections 03/23/2007
200712009 9100.09-00 Section 442; Accounting Periods 03/23/2007
200712008 2601.03-01 Irrevocable Trusts 03/23/2007
200712008 2601.03-05 Additions to Irrevocable Trusts 03/23/2007
200712008 2041.03-00 General Power v. Not a General Power 03/23/2007
200712007 9114.03-42 United Kingdom 03/23/2007
200712007 894.02-00 Dividends 03/23/2007
200712006 61.00-00 Gross Income v. Not Gross Income 03/23/2007
200712006 6041.00-00 Information at Source 03/23/2007
200712005 3406.00-00 Backup Withholding 03/23/2007
200712005 6041.03-00 Fixed or Determinable Gains, Profits, or Income 03/23/2007
200712005 6041.05-00 Payments Specifically Included 03/23/2007
200712005 6045.00-00 Returns of Brokers 03/23/2007
200712005 6049.01-00 Reportable Interest 03/23/2007
200712004 3406.00-00 Backup Withholding 03/23/2007