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
200903062 1362.01-03 Late Elections 01/16/2009
200903061 7701.01-00 Associations v. Corporations 01/16/2009
200903061 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903061 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903060 7701.01-00 Associations v. Corporations 01/16/2009
200903060 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903060 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903059 7701.01-00 Associations v. Corporations 01/16/2009
200903059 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903059 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903058 7701.01-00 Associations v. Corporations 01/16/2009
200903058 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903058 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903057 7701.01-00 Associations v. Corporations 01/16/2009
200903057 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903057 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903056 7701.01-00 Associations v. Corporations 01/16/2009
200903056 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903056 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903055 7701.01-00 Associations v. Corporations 01/16/2009
200903055 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903055 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903054 7701.01-00 Associations v. Corporations 01/16/2009
200903054 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903054 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009