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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201744019 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/03/2017
201744018 6231.07-00 Tax Matters Partner 11/03/2017
201744017 7701.02-00 Partnerships v. Associations 11/03/2017
201744017 9100.00-00 Extension of Time for Making Certain Elections 11/03/2017
201744016 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017
201744016 861.09-06 Asset Method of Apportionment 11/03/2017
201744016 861.09-07 Fair Market Value Method 11/03/2017
201744015 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017
201744015 861.09-06 Asset Method of Apportionment 11/03/2017
201744015 861.09-07 Fair Market Value Method 11/03/2017
201744014 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017
201744014 861.09-06 Asset Method of Apportionment 11/03/2017
201744014 861.09-07 Fair Market Value Method 11/03/2017
201744013 1361.03-03 Electing Small Business Trusts 11/03/2017
201744013 1362.04-00 Inadvertent Terminations 11/03/2017
201744012 7701.00-00 Definitions 11/03/2017
201744012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/03/2017
201744011 1502.75-00 Filing Requirements 11/03/2017
201744011 9100.20-00 Section 1502; Election to File Consolidated Return 11/03/2017
201744010 9100.22-00 Other 11/03/2017
201744009 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/03/2017
201744009 831.02-00 Alternative Tax Small Companies 11/03/2017
201744009 9100.22-00 Other 11/03/2017
201744009 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/03/2017
201744008 1014.00-00 Basis of Property Acquired From a Decedent 11/03/2017

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