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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201016069 6103.11-01 Accepted Offers-in-Compromise 04/23/2010
201016068 6402.04-01 Timing 04/23/2010
201016067 6227.00-00 Administrative Adjustments Requests 04/23/2010
201016066 6221.00-00 Tax Treatment Determined At Partnership Level 04/23/2010
201016065 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 04/23/2010
201016064 6230.03-01 Time for Filing Claim 04/23/2010
201016063 6402.04-00 Requirement That a Claim Be Filed 04/23/2010
201016062 905.01-00 Year in Which Credit Taken 04/23/2010
201016061 6621.05-00 Net Rate Interest Netting - Overpaid Estimated Taxes 04/23/2010
201016060 6335.10-00 Notice 04/23/2010
201016059 6228.02-00 Period for Filing Petition 04/23/2010
201016058 6230.01-00 Coordination with Deficiency Proceedings 04/23/2010
201016057 6224.01-01 Settlement Agreement 04/23/2010
201016056 6402.00-00 Authority to Make Credits or Refunds 04/23/2010
201016055 6335.10-00 Notice 04/23/2010
201016054 179C.00-00 Election to Expense Certain Refineries 04/23/2010
201016053 1245.00-00 Gain From Dispositions of Certain Depreciable Property 04/23/2010
201016052 368.01-00 Statutory Merger or Consolidation (Type "A") 04/23/2010
201016051 368.01-00 Statutory Merger or Consolidation (Type "A") 04/23/2010
201016050 1362.01-03 Late Elections 04/23/2010
201016049 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016048 108.04-03 Indebtedness Contributed to Capital 04/23/2010
201016048 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/23/2010
201016047 9100.22-00 Other 04/23/2010
201016047 382.12-00 Operating Rules 04/23/2010

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