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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201638016 469.14-00 Real Property Business 09/16/2016
201638016 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638015 469.14-00 Real Property Business 09/16/2016
201638015 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638014 469.14-00 Real Property Business 09/16/2016
201638014 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638013 2010.00-00 Unified Credit Against Estate Tax 09/16/2016
201638013 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638012 861.09-00 Allocation and Apportionment of Interest Expense (In General) 09/16/2016
201638012 861.09-06 Asset Method of Apportionment 09/16/2016
201638012 861.09-07 Fair Market Value Method 09/16/2016
201638011 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638010 856.07-00 Treatment of Wholly Owned Subsidiaries 09/16/2016
201638010 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/16/2016
201638008 9100.22-00 Other 09/16/2016
201638007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2016
201638006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2016
201638005 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/16/2016
201638005 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/16/2016
201638004 368.06-00 Change in Identity, etc. (Type "F") 09/16/2016
201638003 1362.01-00 Eligible v. Ineligible 09/16/2016
201638003 1362.01-01 Shareholder Consent 09/16/2016
201638003 1362.04-00 Inadvertent Terminations 09/16/2016

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