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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200709046 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709045 7701.00-00 Definitions 03/02/2007
200709045 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709044 7701.00-00 Definitions 03/02/2007
200709044 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709043 7701.00-00 Definitions 03/02/2007
200709043 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709042 7701.00-00 Definitions 03/02/2007
200709042 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709041 7701.00-00 Definitions 03/02/2007
200709041 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709040 7701.00-00 Definitions 03/02/2007
200709040 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2007
200709039 7701.00-00 Definitions 03/02/2007
200709039 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2007
200709038 9100.20-00 Section 1502; Election to File Consolidated Return 03/02/2007
200709038 1502.75-00 Filing Requirements 03/02/2007
200709037 368.00-00 Definitions Relating to Corporate Reorganizations 03/02/2007
200709037 368.03-00 Stock for Property (Type "C") 03/02/2007
200709037 368.08-00 Continuity of Interest Rule 03/02/2007
200709037 368.08-06 Business Enterprise Continuity 03/02/2007
200709036 1031.06-00 Multi-Party Exchanges 03/02/2007
200709035 468B.06-00 Other Funds 03/02/2007