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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200903020 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903019 7701.01-00 Associations v. Corporations 01/16/2009
200903019 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903018 7701.01-00 Associations v. Corporations 01/16/2009
200903018 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903017 7701.01-00 Associations v. Corporations 01/16/2009
200903017 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903016 7701.01-00 Associations v. Corporations 01/16/2009
200903016 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903015 7701.01-00 Associations v. Corporations 01/16/2009
200903015 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903014 7701.01-00 Associations v. Corporations 01/16/2009
200903014 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903013 7701.01-00 Associations v. Corporations 01/16/2009
200903013 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903012 7701.01-00 Associations v. Corporations 01/16/2009
200903012 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009

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