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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200903045 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903045 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903044 7701.01-00 Associations v. Corporations 01/16/2009
200903044 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903044 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903043 7701.01-00 Associations v. Corporations 01/16/2009
200903043 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903042 7701.01-00 Associations v. Corporations 01/16/2009
200903042 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903041 7701.01-00 Associations v. Corporations 01/16/2009
200903041 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903040 7701.01-00 Associations v. Corporations 01/16/2009
200903040 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903039 7701.01-00 Associations v. Corporations 01/16/2009
200903039 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903038 7701.01-00 Associations v. Corporations 01/16/2009
200903038 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903037 7701.01-00 Associations v. Corporations 01/16/2009
200903037 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009