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
201017043 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 04/30/2010
201017042 1362.01-03 Late Elections 04/30/2010
201017041 1362.04-00 Inadvertent Terminations 04/30/2010
201017040 9100.00-00 Extension of Time for Making Certain Elections 04/30/2010
201017039 1362.00-00 Election by Small Business Corporation 04/30/2010
201017039 1362.01-03 Late Elections 04/30/2010
201017038 1362.01-01 Shareholder Consent 04/30/2010
201017037 1362.04-00 Inadvertent Terminations 04/30/2010
201017036 1362.04-00 Inadvertent Terminations 04/30/2010
201017035 7701.00-00 Definitions 04/30/2010
201017035 7701.02-00 Partnerships v. Associations 04/30/2010
201017035 9100.00-00 Extension of Time for Making Certain Elections 04/30/2010
201017035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2010
201017034 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/30/2010
201017034 754.02-00 Timeliness of Election 04/30/2010
201017034 9100.00-00 Extension of Time for Making Certain Elections 04/30/2010
201017034 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/30/2010
201017033 9100.22-00 Other 04/30/2010
201017033 9114.03-06 Canada 04/30/2010
201017032 9100.22-00 Other 04/30/2010
201017032 9114.03-06 Canada 04/30/2010
201017031 332.00-00 Complete Liquidation of Subsidiaries 04/30/2010
201017031 355.01-01 Split-Off 04/30/2010
201017030 1362.01-01 Shareholder Consent 04/30/2010
201017029 6041.00-00 Information at Source 04/30/2010
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