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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Número UILC Asunto Fecha de publicación
200848042 6222.03-00 Effect of Failure to Notify 11/28/2008
200848041 3121.04-00 Employees 11/28/2008
200848040 6324A.00-00 Special Lien for Estate Tax Deferred Under Section 6166 or 6166-A (Repealed 1981 Act) 11/28/2008
200848039 51.00.00-00 LIENS 11/28/2008
200848038 6224.01-01 Settlement Agreement 11/28/2008
200848037 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/28/2008
200848036 6109.00-00 Identifying Numbers 11/28/2008
200848036 6109.03-00 Employer ID Numbers 11/28/2008
200848035 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/28/2008
200848034 6231.05-00 Affected Item 11/28/2008
200848033 6227.01-00 Procedure for Requests 11/28/2008
200848032 894.12-00 Competent Authority Proceedings 11/28/2008
200848031 9999.92-01 Freedom of Information Act 11/28/2008
200848031 9999.94-02 Tax Protest Cases 11/28/2008
200848030 6015.00-00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 11/28/2008
200848029 6621.05-00 Net Rate Interest Netting - Overpaid Estimated Taxes 11/28/2008
200848028 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 11/28/2008
200848027 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 11/28/2008
200848026 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 11/28/2008
200848025 6061.00-00 Signing of Returns and Other Documents 11/28/2008
200848024 7609.00-00 Special Procedures for Third-Party Summonses 11/28/2008
200848023 6205.00-00 Special Rules Applicable to Certain Employment Taxes 11/28/2008
200848022 6330.00-00 Collection Due Process - Levy 11/28/2008
200848021 3231.01-00 Employers v. Not Employers 11/28/2008
200848020 642.03-02 Pursuant to Governing Instrument 11/28/2008

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