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
201135027 7701.00-00 Definitions 09/02/2011
201135027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2011
201135026 7701.00-00 Definitions 09/02/2011
201135026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2011
201135025 355.01-01 Split-Off 09/02/2011
201135025 368.04-00 Assets for Control of Transferee (Type "D") 09/02/2011
201135024 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135024 2631.00-00 GST Exemption 09/02/2011
201135024 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2011
201135023 1362.01-03 Late Elections 09/02/2011
201135022 132.04-00 De Minimis Fringe 09/02/2011
201135021 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/02/2011
201135021 754.02-00 Timeliness of Election 09/02/2011
201135021 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/02/2011
201135020 7701.00-00 Definitions 09/02/2011
201135020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2011
201135019 1362.01-03 Late Elections 09/02/2011
201135018 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135017 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135016 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135015 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135014 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135013 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135012 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011

Official Adobe Website