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
201027035 61.09-18 Discharge of Indebtedness 07/09/2010
201027034 2642.00-00 Inclusion Ratio 07/09/2010
201027033 1362.01-03 Late Elections 07/09/2010
201027032 1362.01-03 Late Elections 07/09/2010
201027031 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 07/09/2010
201027030 382.12-06 Fluctuation in Value 07/09/2010
201027030 382.07-00 Ownership Change 07/09/2010
201027029 1362.01-03 Late Elections 07/09/2010
201027028 9100.00-00 Extension of Time for Making Certain Elections 07/09/2010
201027028 469.00-00 Passive Activity Losses and Credits Limited 07/09/2010
201027028 469.03-00 Passive Activity Defined 07/09/2010
201027028 469.03-03 Definition of Activity 07/09/2010
201027027 2601.04-05 Cases of Mental Incompetency 07/09/2010
201027027 9100.00-00 Extension of Time for Making Certain Elections 07/09/2010
201027026 2601.04-05 Cases of Mental Incompetency 07/09/2010
201027026 9100.00-00 Extension of Time for Making Certain Elections 07/09/2010
201027025 453.06-00 Timely v. Untimely Elections 07/09/2010
201027024 7701.00-00 Definitions 07/09/2010
201027024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201027023 9100.04-00 Section 168; MACRS 07/09/2010
201027022 1362.02-03 Passive Investment Income 07/09/2010
201027021 7701.00-00 Definitions 07/09/2010
201027021 9100.00-00 Extension of Time for Making Certain Elections 07/09/2010
201027021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201027020 1362.01-03 Late Elections 07/09/2010