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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200741012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2007
200741011 7701.00-00 Definitions 10/12/2007
200741011 9100.00-00 Extension of Time for Making Certain Elections 10/12/2007
200741011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2007
200741010 7701.00-00 Definitions 10/12/2007
200741010 9100.00-00 Extension of Time for Making Certain Elections 10/12/2007
200741010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2007
200741009 1362.01-03 Late Elections 10/12/2007
200741008 9100.09-00 Section 442; Accounting Periods 10/12/2007
200741007 9100.09-00 Section 442; Accounting Periods 10/12/2007
200741006 9100.22-00 Other 10/12/2007
200741006 865.00-00 Source Rules for Personal Property Sales 10/12/2007
200741005 355.01-00 Spin-Off 10/12/2007
200741004 851.02-00 Gross Income Requirement 10/12/2007
200741003 468B.07-00 Clarification Of Taxation of Certain Funds 10/12/2007
200741003 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/12/2007
200741003 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/12/2007
200741003 461.01-00 Accrual Method 10/12/2007
200741003 172.01-00 Carryback and Carryover 10/12/2007
200741003 172.01-05 10-Year Carryover 10/12/2007
200741003 172.06-00 Product Liability Losses 10/12/2007
200741003 108.01-00 Exclusion From Gross Income 10/12/2007
200741003 108.01-01 Title 11 Case 10/12/2007
200741003 108.02-00 Reduction of Tax Attributes 10/12/2007
200741002 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 10/12/2007