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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Number UILC Subject Release Date
201028016 704.01-04 Section 704(c) Considerations 07/16/2010
201028015 9100.22-00 Other 07/16/2010
201028015 9114.03-06 Canada 07/16/2010
201028014 9100.22-00 Other 07/16/2010
201028014 9114.03-06 Canada 07/16/2010
201028013 7701.00-00 Definitions 07/16/2010
201028013 9100.00-00 Extension of Time for Making Certain Elections 07/16/2010
201028013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028012 7701.00-00 Definitions 07/16/2010
201028012 9100.00-00 Extension of Time for Making Certain Elections 07/16/2010
201028012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028011 7701.00-00 Definitions 07/16/2010
201028011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028010 7701.00-00 Definitions 07/16/2010
201028009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028006 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 07/16/2010
201028006 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/16/2010
201028006 383.00-00 Limitation on Capital Losses and Excess Credits 07/16/2010
201028005 1502.21-00 Consolidated Net Operating Loss Deduction 07/16/2010
201028005 9100.22-00 Other 07/16/2010
201028004 1362.01-03 Late Elections 07/16/2010
201028003 1362.01-03 Late Elections 07/16/2010
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