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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201732015 1362.01-03 Late Elections 08/11/2017
201732015 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2017
201732014 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732013 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732012 856.00-00 Definition of Real Estate Investment Trust 08/11/2017
201732012 856.01-00 Income Requirements 08/11/2017
201732011 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732010 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732009 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732008 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732007 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732006 7704.03-00 Qualifying Income 08/11/2017
201732005 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732004 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732003 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732002 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017

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