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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200933020 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933019 7701.00-00 Definitions 08/14/2009
200933019 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933018 7701.00-00 Definitions 08/14/2009
200933018 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933017 7701.00-00 Definitions 08/14/2009
200933017 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933016 7701.00-00 Definitions 08/14/2009
200933016 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933015 7701.00-00 Definitions 08/14/2009
200933015 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933014 7701.00-00 Definitions 08/14/2009
200933014 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933013 7701.00-00 Definitions 08/14/2009
200933013 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933012 7701.00-00 Definitions 08/14/2009
200933012 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009