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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200909047 6166.01-00 Election - Time and Manner 02/27/2009
200909046 6227.02-00 Request for Tax Matters Partner 02/27/2009
200909045 3121.00-00 Definitions 02/27/2009
200909044 6324A.00-00 Special Lien for Estate Tax Deferred Under Section 6166 02/27/2009
200909043 7805.00-00 Rules and Regulations 02/27/2009
200909042 6513.02-00 Estimated Tax 02/27/2009
200909041 6015.00-00 Innocent spouse (including Sections 66, 6013) 02/27/2009
200909040 4101.00-00 Registration and Bond for Petroleum Products 02/27/2009
200909040 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 02/27/2009
200909039 6015.00-00 Innocent spouse (including Sections 66, 6013) 02/27/2009
200909038 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 02/27/2009
200909037 6331.00-00 Levy and Distraint 02/27/2009
200909037 6334.00-00 Property Exempt From Levy 02/27/2009
200909036 6901.00-00 Transferred Assets (See 9113.00-00) 02/27/2009
200909035 9999.98-00 Not Able to Identify Under Present List 02/27/2009
200909034 9999.98-00 Not Able to Identify Under Present List 02/27/2009
200909033 1362.04-00 Inadvertent Terminations 02/27/2009
200909032 704.00-00 Partner's Distributive Share 02/27/2009
200909032 702.01-08 Deductions 02/27/2009
200909032 1366.00-00 Pass-Thru of Items to Shareholders 02/27/2009
200909031 1295.02-02 Retroactive Elections 02/27/2009
200909030 355.01-01 Split-Off 02/27/2009
200909030 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/27/2009
200909029 301.00-00 Distributions of Property 02/27/2009
200909028 355.01-01 Split-Off 02/27/2009