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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200908039 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009
200908038 6621.00-00 Determination of Rate of Interest; Compounding of Interest 02/20/2009
200908037 6223.00-00 Notice to Partners of Proceedings 02/20/2009
200908036 6861.03-00 Procedure 02/20/2009
200908035 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009
200908034 6223.00-00 Notice to Partners of Proceedings 02/20/2009
200908033 7430.03-02 Attorney's Fees 02/20/2009
200908033 7430.03-03 Prevailing Party 02/20/2009
200908033 7430.03-04 Determination as to Prevailing Party 02/20/2009
200908032 132.01-00 No Additional Cost Service 02/20/2009
200908031 6227.02-00 Request for Tax Matters Partner 02/20/2009
200908031 6227.05-00 Other Requests 02/20/2009
200908030 6228.02-00 Period for Filing Petition 02/20/2009
200908029 6330.00-00 Collection Due Process - Levy 02/20/2009
200908028 7605.00-00 Time and Place of Examination 02/20/2009
200908027 6103.03-00 Disclosure to Taxpayer's Designee 02/20/2009
200908027 6231.07-00 Tax Matters Partner 02/20/2009
200908026 6103.03-00 Disclosure to Taxpayer's Designee 02/20/2009
200908025 61.00-00 Gross Income v. Not Gross Income 02/20/2009
200908025 6041.00-00 Information at Source 02/20/2009
200908024 9100.09-00 Section 442; Accounting Periods 02/20/2009
200908023 9100.09-00 Section 442; Accounting Periods 02/20/2009
200908022 1362.01-03 Late Elections 02/20/2009
200908021 7701.00-00 Definitions 02/20/2009
200908021 9100.00-00 Extension of Time for Making Certain Elections 02/20/2009