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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201410032 9100.01-00 Section 42; Low-Income Housing Credit 03/07/2014
201410031 9100.01-00 Section 42; Low-Income Housing Credit 03/07/2014
201410030 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/07/2014
201410030 105.02-00 Expended for Medical Care 03/07/2014
201410030 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/07/2014
201410029 446.04-13 Computing Depreciation 03/07/2014
201410028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2014
201410028 7701.00-00 Definitions 03/07/2014
201410027 9100.01-00 Section 42; Low-Income Housing Credit 03/07/2014
201410026 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201410026 754.02-00 Timeliness of Election 03/07/2014
201410026 9100.00-00 Extension of Time for Making Certain Elections 03/07/2014
201410026 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201410025 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201410025 754.02-00 Timeliness of Election 03/07/2014
201410025 9100.00-00 Extension of Time for Making Certain Elections 03/07/2014
201410025 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201410024 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201410024 754.02-00 Timeliness of Election 03/07/2014
201410024 9100.00-00 Extension of Time for Making Certain Elections 03/07/2014
201410024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201410023 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201410023 754.02-00 Timeliness of Election 03/07/2014
201410023 9100.00-00 Extension of Time for Making Certain Elections 03/07/2014
201410023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014