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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Nimewo UILC Sijè Dat Piblikasyon
201634003 1362.00-00 Election by Small Business Corporation 08/19/2016
201634003 1362.01-00 Eligible v. Ineligible 08/19/2016
201634003 1362.01-01 Shareholder Consent 08/19/2016
201634003 1362.04-00 Inadvertent Terminations 08/19/2016
201634002 9100.22-00 Other 08/19/2016
201634001 1362.00-00 Election by Small Business Corporation 08/19/2016
201634001 1362.04-00 Inadvertent Terminations 08/19/2016
201634000 6110.00-00 Index for Public Inspection of Written Determination 08/19/2016
201633037 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/12/2016
201633037 501.06-01 Performance of Particular Services for Members 08/12/2016
201633036 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/12/2016
201633035 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/12/2016
201633034 3506.00-00 Individuals Providing Companion Sitting Placement Services 08/12/2016
201633033 6050I.00-00 Returns Relating to Cash Received in Trade or Business 08/12/2016
201633032 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/12/2016
201633031 7701.00-00 Definitions 08/12/2016
201633031 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633030 7701.00-00 Definitions 08/12/2016
201633030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633029 1362.00-00 Election by Small Business Corporation 08/12/2016
201633029 1362.04-00 Inadvertent Terminations 08/12/2016
201633028 351.13-00 Investment Company Exception 08/12/2016
201633028 721.00-00 Nonrecognition of Gain or Loss on Contributions 08/12/2016
201633027 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/12/2016