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
201119021 9100.00-00 Extension of Time for Making Certain Elections 05/13/2011
201119021 860D.01-00 Election 05/13/2011
201119020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2011
201119020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2011
201119019 7701.00-00 Definitions 05/13/2011
201119019 9100.00-00 Extension of Time for Making Certain Elections 05/13/2011
201119019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/13/2011
201119018 1362.01-03 Late Elections 05/13/2011
201119017 1361.00-00 Definitions 05/13/2011
201119016 47.00-00 Rehabilitation Credit 05/13/2011
201119015 9100.04-00 Section 168; MACRS 05/13/2011
201119015 168.00-00 Modified Accelerated Cost Recovery System 05/13/2011
201119014 1362.02-03 Passive Investment Income 05/13/2011
201119013 1362.01-03 Late Elections 05/13/2011
201119012 7701.02-00 Partnerships v. Associations 05/13/2011
201119012 9100.00-00 Extension of Time for Making Certain Elections 05/13/2011
201119012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/13/2011
201119011 911.11-00 Election 05/13/2011
201119010 9100.22-00 and 953.06-00 05/13/2011
201119009 1362.01-03 Late Elections 05/13/2011
201119009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/13/2011
201119008 115.00-00 Income of States, Municipalities, etc. 05/13/2011
201119008 115.07-00 Filing Requirements 05/13/2011
201119008 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 05/13/2011
201119008 6012.05-01 Estates or Trusts 05/13/2011
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