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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201444028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201444027 7701.00-00 Definitions 10/31/2014
201444027 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201444026 7701.00-00 Definitions 10/31/2014
201444026 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201444025 48.00-00 Energy Credit; Reforestation Credit 10/31/2014
201444024 691.00-00 Recipients of Income in Respect of Decedents 10/31/2014
201444023 911.11-03 Reelection 10/31/2014
201444022 562.03-00 Preferential Dividends 10/31/2014
201444022 856.00-00 Definition of Real Estate Investment Trust 10/31/2014
201444021 1361.01-04 More than One Class of Stock 10/31/2014
201444020 1361.01-04 More than One Class of Stock 10/31/2014
201444019 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/31/2014
201444019 2642.00-00 Inclusion Ratio 10/31/2014
201444019 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444018 9100.22-00 Other 10/31/2014
201444018 992.01-03 Capitalization 10/31/2014
201444018 992.02-00 Election 10/31/2014
201444017 754.02-00 Timeliness of Election 10/31/2014
201444017 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444016 754.02-00 Timeliness of Election 10/31/2014
201444016 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014
201444015 1502.21-00 Consolidated Net Operating Loss Deduction 10/31/2014