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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202039011 7701.00-00 Definitions 09/25/2020
202039011 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039010 7701.00-00 Definitions 09/25/2020
202039010 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039009 7701.00-00 Definitions 09/25/2020
202039009 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039008 7701.00-00 Definitions 09/25/2020
202039008 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039007 7701.00-00 Definitions 09/25/2020
202039007 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039006 7701.00-00 Definitions 09/25/2020
202039006 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039005 7701.00-00 Definitions 09/25/2020
202039005 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039004 1361.00-00 Definitions 09/25/2020
202039004 1361.05-00 Qualified Subchapter S Subsidiary 09/25/2020
202039004 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039003 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 09/25/2020

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