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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200518072 3231.01-00 Employers v. Not Employers 05/06/2005
200518071 7654.01-01 Armed Forces Personnel 05/06/2005
200518071 7654.02-00 Computation of Net Collections 05/06/2005
200518071 7654.06-00 Net Collections 05/06/2005
200518070 1362.01-03 Late Elections 05/06/2005
200518069 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200518068 1362.01-03 Late Elections 05/06/2005
200518067 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005
200518066 1033.00-00 Involuntary Conversion 05/06/2005
200518066 1033.02-00 Definition of Involuntary Conversion Events 05/06/2005
200518065 1362.01-03 Late Elections 05/06/2005
200518064 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518063 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518062 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 05/06/2005
200518061 101.01-02 Transfer for Consideration 05/06/2005
200518060 45.01-00 In General 05/06/2005
200518059 1362.01-03 Late Elections 05/06/2005
200518058 1362.04-00 Inadvertent Terminations 05/06/2005
200518057 9100.09-00 Section 442; Accounting Periods 05/06/2005
200518056 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200518055 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200518054 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200518053 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200518052 1362.04-00 Inadvertent Terminations 05/06/2005
200518051 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005

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