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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201527025 7701.00-00 Definitions 07/03/2015
201527025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527024 7701.00-00 Definitions 07/03/2015
201527024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527023 7701.00-00 Definitions 07/03/2015
201527023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527022 7701.00-00 Definitions 07/03/2015
201527022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527021 7701.00-00 Definitions 07/03/2015
201527021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527020 7701.00-00 Definitions 07/03/2015
201527020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527019 1362.00-00 Election by Small Business Corporation 07/03/2015
201527019 1362.04-00 Inadvertent Terminations 07/03/2015
201527018 6041.00-00 Information at Source 07/03/2015
201527018 61.40-00 Governmental Benefits and Subsidies 07/03/2015
201527017 42.00-00 Low-Income Housing Credit 07/03/2015
201527016 856.07-00 Treatment of Wholly Owned Subsidiaries 07/03/2015
201527016 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527015 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/03/2015
201527015 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527014 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/03/2015
201527014 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527013 856.01-00 Income Requirements 07/03/2015
201527012 856.01-00 Income Requirements 07/03/2015