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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200944046 170.12-09 Substantiation 10/30/2009
200944045 409A.00-00 Nonqualified Deferred Compensation 10/30/2009
200944044 3401.01-00 Wages Subject to Withholding 10/30/2009
200944043 170.14-00 Qualified Conservation Contribution 10/30/2009
200944042 501.42-00 Political Intervention by 501(c)(3) Exempt Organizations 10/30/2009
200944041 9115.19-00 Exceptions to Discharge (Section 523) 10/30/2009
200944040 01.00.00-00 ADMINISTRATION 10/30/2009
200944039 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 10/30/2009
200944038 6227.05-00 Other Requests 10/30/2009
200944037 1311.00-00 Correction of Error 10/30/2009
200944036 6324A.00-00 Special Lien for Estate Tax Deferred Under Section 6166 10/30/2009
200944036 6166.00-00 Extension of Time to Pay Estate Tax 10/30/2009
200944035 6501.16-00 Omission From Gross Estate (25% Rule) - Exception to Period of Limitations 10/30/2009
200944034 6903.00-00 Notice of Fiduciary Relationship (See Also 3467) 10/30/2009
200944033 6223.00-00 Notice to Partners of Proceedings 10/30/2009
200944032 6513.00-00 Time Return Deemed Filed and Tax Considered Paid 10/30/2009
200944031 6231.03-00 Partnership Item 10/30/2009
200944030 6222.01-00 Notification 10/30/2009
200944029 6222.03-00 Effect of Failure to Notify 10/30/2009
200944028 6222.03-00 Effect of Failure to Notify 10/30/2009
200944027 117.05-03 Required As Condition 10/30/2009
200944027 3121.01-00 Wages 10/30/2009
200944026 355.01-00 Spin-Off 10/30/2009
200944026 368.04-00 Assets for Control of Transferee (Type "D") 10/30/2009
200944025 1362.01-03 Late Elections 10/30/2009