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
200613023 104.01-00 Health and Accident Insurance 03/31/2006
200613023 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/31/2006
200613023 105.01-00 Attributable to Employer Contributions 03/31/2006
200613022 61.00.00-00 PAYMENT 03/31/2006
200613022 61.49-00 Character of Income 03/31/2006
200613022 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/31/2006
200613022 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 03/31/2006
200613021 2632.00-00 Special Rules for Allocation of GST Exemption 03/31/2006
200613021 9100.00-00 Extension of Time for Making Certain Elections 03/31/2006
200613020 6166.00-00 Extension of Time to Pay Estate Tax 03/31/2006
200613020 6166.02-00 Acceleration of Payments 03/31/2006
200613020 6166.52-00 Acceleration of Estate Tax Payable in Installments 03/31/2006
200613019 355.01-01 Split-Off 03/31/2006
200613018 1362.04-00 Inadvertent Terminations 03/31/2006
200613017 468A.04-02 Revised Schedules 03/31/2006
200613016 9100.22-00 Other 03/31/2006
200613016 1503.04-04 Dual Resident Corporation 03/31/2006
200613015 9100.22-00 Other 03/31/2006
200613015 1503.04-04 Dual Resident Corporation 03/31/2006
200613014 9100.22-00 Other 03/31/2006
200613014 1503.04-04 Dual Resident Corporation 03/31/2006
200613013 1362.01-03 Late Elections 03/31/2006
200613012 162.36-00 Million Dollar Cap - Executive Employee Compensation 03/31/2006
200613011 368.05-00 Recapitalization (Type "E") 03/31/2006
200613011 368.06-00 Change in Identity, etc. (Type "F") 03/31/2006