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
200932046 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932045 7701.00-00 Definitions 08/07/2009
200932045 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932044 9100.09-00 Section 442; Accounting Periods 08/07/2009
200932043 7701.00-00 Definitions 08/07/2009
200932043 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932042 7701.00-00 Definitions 08/07/2009
200932042 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932041 7701.00-00 Definitions 08/07/2009
200932041 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932040 7701.00-00 Definitions 08/07/2009
200932040 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932039 7701.00-00 Definitions 08/07/2009
200932039 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932038 7701.00-00 Definitions 08/07/2009
200932038 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932037 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2009
200932037 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2009
200932036 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932035 7701.00-00 Definitions 08/07/2009
200932034 7701.00-00 Definitions 08/07/2009
200932033 468A.04-02 Revised Schedules 08/07/2009