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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200947022 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947021 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/20/2009
200947020 7701.00-00 Definitions 11/20/2009
200947020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947019 1502.75-00 Filing Requirements 11/20/2009
200947018 7701.00-00 Definitions 11/20/2009
200947018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947017 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947017 469.00-00 Passive Activity Losses and Credits Limited 11/20/2009
200947017 469.03-00 Passive Activity Defined 11/20/2009
200947017 469.03-03 Definition of Activity 11/20/2009
200947016 7701.00-00 Definitions 11/20/2009
200947016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947015 7701.00-00 Definitions 11/20/2009
200947015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947014 1362.01-03 Late Elections 11/20/2009
200947013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/20/2009
200947013 338.01-02 Time in which Election must be made 11/20/2009
200947012 468A.04-00 Ruling Amount 11/20/2009
200947011 1362.04-00 Inadvertent Terminations 11/20/2009
200947010 7701.00-00 Definitions 11/20/2009
200947010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947009 7701.00-00 Definitions 11/20/2009
200947009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009

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