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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200845012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845011 7701.02-00 Partnerships v. Associations 11/07/2008
200845011 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845010 7701.02-00 Partnerships v. Associations 11/07/2008
200845010 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845009 7701.02-00 Partnerships v. Associations 11/07/2008
200845009 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845008 45.00-00 Electricity Produced from Certain Renewable Sources 11/07/2008
200845007 170.07-00 Percentage Limitations 11/07/2008
200845006 1362.02-03 Passive Investment Income 11/07/2008
200845005 7701.00-00 Definitions 11/07/2008
200845005 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845004 7701.00-00 Definitions 11/07/2008
200845004 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845003 1362.04-00 Inadvertent Terminations 11/07/2008
200845002 1362.02-03 Passive Investment Income 11/07/2008
200845001 1362.01-03 Late Elections 11/07/2008
200844033 4945.04-04 Grants to Individuals 10/31/2008
200844032 4945.04-04 Grants to Individuals 10/31/2008
200844031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008

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