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
201922025 9100.22-00 Other 05/31/2019
201922025 992.02-00 Election 05/31/2019
201922024 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/31/2019
201922024 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922024 9100.09-00 Section 442; Accounting Periods 05/31/2019
201922023 468B.06-00 Other Funds 05/31/2019
201922023 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922022 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922021 1361.03-03 Electing Small Business Trusts 05/31/2019
201922021 1362.02-02 Ceases to be Small Business Corporation 05/31/2019
201922020 7701.02-00 Partnerships v. Associations 05/31/2019
201922020 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922019 7701.02-00 Partnerships v. Associations 05/31/2019
201922019 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922018 7701.02-00 Partnerships v. Associations 05/31/2019
201922018 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922017 7701.02-00 Partnerships v. Associations 05/31/2019
201922017 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922016 7701.02-00 Partnerships v. Associations 05/31/2019
201922016 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
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