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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200940011 7701.00-00 Definitions 10/02/2009
200940011 9100.00-00 Extension of Time for Making Certain Elections 10/02/2009
200940011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
200940010 992.02-00 Election 10/02/2009
200940010 9100.22-00 Other 10/02/2009
200940009 9100.00-00 Extension of Time for Making Certain Elections 10/02/2009
200940009 884.00-00 Branch Tax 10/02/2009
200940009 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 10/02/2009
200940008 992.02-00 Election 10/02/2009
200940008 9100.22-00 Other 10/02/2009
200940007 7701.00-00 Definitions 10/02/2009
200940007 9100.00-00 Extension of Time for Making Certain Elections 10/02/2009
200940007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
200940006 104.03-00 Damages 10/02/2009
200940005 457.01-00 Year of Inclusion in Gross Income 10/02/2009
200940005 457.05-00 Eligible Deferred Compensation Plan Defined 10/02/2009
200940005 457.12-02 Custodial Accounts and Contracts 10/02/2009
200940004 992.02-00 Election 10/02/2009
200940004 9100.22-00 Other 10/02/2009
200940003 7701.00-00 Definitions 10/02/2009
200940003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
200940002 7701.00-00 Definitions 10/02/2009
200940002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
200940001 7701.00-00 Definitions 10/02/2009
200940001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009

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