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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201528021 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2015
201528020 1361.03-02 Qualified Subchapter S Trusts 07/10/2015
201528020 1362.04-00 Inadvertent Terminations 07/10/2015
201528019 1362.01-03 Late Elections 07/10/2015
201528018 9100.04-00 Section 168; MACRS 07/10/2015
201528017 1362.01-00 Eligible v. Ineligible 07/10/2015
201528017 1362.01-01 Shareholder Consent 07/10/2015
201528017 1362.04-00 Inadvertent Terminations 07/10/2015
201528016 355.03-01 Five-Year Requirement 07/10/2015
201528015 7701.00-00 Definitions 07/10/2015
201528015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2015
201528014 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/10/2015
201528014 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/10/2015
201528014 2056.07-00 Qualified Terminable Interest Property 07/10/2015
201528014 2511.00-00 Transfers in General (Gift v. Not a Gift) 07/10/2015
201528014 2519.00-00 Disposition of Certain Life Estates 07/10/2015
201528014 2702.00-00 Special Valuation Rules for Transfers in Trust 07/10/2015
201528013 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2015
201528012 263.08-04 Acquisition Costs 07/10/2015
201528012 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528011 7701.00-00 Definitions 07/10/2015
201528011 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2015