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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201113002 856.02-00 Investment Requirements 04/01/2011
201113002 856.01-00 Income Requirements 04/01/2011
201113001 6601.10-00 Request for Interest Netting 04/01/2011
201113001 6621.05-00 Net Rate Interest Netting - Overpaid Estimated Taxes 04/01/2011
201112021 1502.77-00 Common Parent Agent for Subsidiaries 03/25/2011
201112021 6229.02-00 Extension by Agreement 03/25/2011
201112020 6231.03-00 Partnership Item 03/25/2011
201112019 901.01-00 Allowance of Credit 03/25/2011
201112018 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/25/2011
201112017 6501.03-03 Date Limitations Begin 03/25/2011
201112016 6402.02-00 Refund Subject to Off-Set 03/25/2011
201112015 9999.00-00 Miscellaneous Issues 03/25/2011
201112014 7122.00-00 Offers in Compromises 03/25/2011
201112013 1563.00-00 Definitions and Special Rules 03/25/2011
201112012 1563.00-00 Definitions and Special Rules 03/25/2011
201112011 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 03/25/2011
201112010 469.00-00 Passive Activity Losses and Credits Limited 03/25/2011
201112009 9999.00-00 Miscellaneous Issues 03/25/2011
201112008 61.00-00 Gross Income v. Not Gross Income 03/25/2011
201112008 6041.00-00 Information at Source 03/25/2011
201112008 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 03/25/2011
201112007 1362.01-03 Late Elections 03/25/2011
201112006 1362.01-03 Late Elections 03/25/2011
201112005 9100.22-00 Other 03/25/2011
201112005 992.02-00 Election 03/25/2011