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
200837024 162.36-01 General Rules 09/12/2008
200837023 468A.04-01 Initial Schedules 09/12/2008
200837022 1362.01-03 Late Elections 09/12/2008
200837021 9100.22-00 Other 09/12/2008
200837021 382.02-05 Closing of the Books 09/12/2008
200837020 9100.22-00 Other 09/12/2008
200837020 382.02-05 Closing of the Books 09/12/2008
200837019 9100.22-00 Other 09/12/2008
200837019 382.02-05 Closing of the Books 09/12/2008
200837018 9100.22-00 Other 09/12/2008
200837018 382.02-05 Closing of the Books 09/12/2008
200837017 9100.22-00 Other 09/12/2008
200837017 382.02-05 Closing of the Books 09/12/2008
200837016 141.00-00 Private Activity Bond; Qualified Bond 09/12/2008
200837016 148.02-00 Higher Yielding Investment 09/12/2008
200837015 7701.00-00 Definitions 09/12/2008
200837015 9100.00-00 Extension of Time for Making Certain Elections 09/12/2008
200837014 468A.01-00 In General 09/12/2008
200837013 468A.01-00 In General 09/12/2008
200837012 468A.01-00 In General 09/12/2008
200837011 1362.01-03 Late Elections 09/12/2008
200837011 7701.00-00 Definitions 09/12/2008
200837011 9100.00-00 Extension of Time for Making Certain Elections 09/12/2008
200837011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/12/2008
200837010 7701.00-00 Definitions 09/12/2008
Official Adobe Website