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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200940030 163.06-02 Home Equity Indebtedness 10/02/2009
200940029 3406.00-00 Backup Withholding 10/02/2009
200940028 4958.00-00 Excess Benefit Transaction 10/02/2009
200940027 9114.09-02 Other Tax Information Exchange Agreements 10/02/2009
200940026 3121.01-01 Back Pay 10/02/2009
200940025 6229.02-00 Extension by Agreement 10/02/2009
200940024 6231.07-00 Tax Matters Partner 10/02/2009
200940023 7503.00-00 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday 10/02/2009
200940022 6662.00-00 Accuracy-related penalty 10/02/2009
200940021 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 10/02/2009
200940021 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/02/2009
200940020 6411.00-00 Tentative Carryback and Refund Adjustments 10/02/2009
200940019 6212.00-00 Notice of Deficiency 10/02/2009
200940019 6212.07-00 Further Deficiency Notice Restricted 10/02/2009
200940018 118.01-02 Nonshareholder Contributions 10/02/2009
200940017 7701.00-00 Definitions 10/02/2009
200940017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
200940016 1362.04-00 Inadvertent Terminations 10/02/2009
200940016 1362.01-03 Late Elections 10/02/2009
200940015 1362.01-03 Late Elections 10/02/2009
200940014 9100.22-00 Other 10/02/2009
200940014 1502.75-00 Filing Requirements 10/02/2009
200940013 1362.04-00 Inadvertent Terminations 10/02/2009
200940012 1502.75-00 Filing Requirements 10/02/2009
200940012 9100.20-00 Section 1502; Election to File Consolidated Return 10/02/2009