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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Nimewo UILC Sijè Dat Piblikasyon
201013057 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/2010
201013056 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/2010
201013055 501.07-00 Social Clubs 04/02/2010
201013054 501.19-00 Organization of Past or Present Armed Forces Members 04/02/2010
201013053 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 04/02/2010
201013052 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/02/2010
201013052 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 04/02/2010
201013051 1502.76-00 Taxable Year of Members of Group 04/02/2010
201013050 3121.02-11 Nonresident Aliens 04/02/2010
201013049 6230.00-00 Additional Administration Provisions 04/02/2010
201013048 144.00-00 Qualified Small Issue Bond; Qualified Student Loan Bond; Qualified Redevelopment Bond 04/02/2010
201013047 6229.00-00 Period of Limitations for Making Assessments 04/02/2010
201013046 6229.04-00 Suspension of Statutory Period 04/02/2010
201013045 168.35-00 Retirements 04/02/2010
201013044 6230.03-00 Claims Arising Out of Erroneous Computations 04/02/2010
201013044 6230.03-01 Time for Filing Claim 04/02/2010
201013043 7701.00-00 Definitions 04/02/2010
201013042 6110.01-00 Inspection of Written Determinations and Background File Documents 04/02/2010
201013041 6231.03-00 Partnership Item 04/02/2010
201013040 6231.07-00 Tax Matters Partner 04/02/2010
201013039 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 04/02/2010
201013038 1031.02-00 Like Kind Property 04/02/2010
201013038 1031.05-00 Deferred Exchanges 04/02/2010
201013037 451.13-00 Prepaid and Advance Income 04/02/2010
201013036 611.01-00 Oil, Gas, or Minerals--General 04/02/2010

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