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
200905016 404.11-00 Year of Deduction 01/30/2009
200905015 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/30/2009
200905015 2055.13-00 Works of Art and Their Copyrights 01/30/2009
200905014 1362.00-00 Election by Small Business Corporation 01/30/2009
200905014 1362.04-00 Inadvertent Terminations 01/30/2009
200905013 1362.01-03 Late Elections 01/30/2009
200905012 1362.02-03 Passive Investment Income 01/30/2009
200905011 1362.02-03 Passive Investment Income 01/30/2009
200905010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905010 7701.00-00 Definitions 01/30/2009
200905009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905009 7701.00-00 Definitions 01/30/2009
200905008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905008 7701.00-00 Definitions 01/30/2009
200905007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905007 7701.00-00 Definitions 01/30/2009
200905006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905006 7701.00-00 Definitions 01/30/2009
200905005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905005 7701.00-00 Definitions 01/30/2009
200905004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905004 7701.00-00 Definitions 01/30/2009
200905003 2642.00-00 Inclusion Ratio 01/30/2009
200905003 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009
200905002 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009