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
200504029 871.00-00 Tax on Nonresident Alien Individuals 01/28/2005
200504029 882.00-00 Tax on Income of Foreign Corporations Connected with United States Business 01/28/2005
200504029 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 01/28/2005
200504028 6702.00-00 Frivolous Income Tax Return 01/28/2005
200504028 6702.01-00 What Constitutes 01/28/2005
200504028 6611.09-00 No Interest Until Return in Processible Form 01/28/2005
200504028 7405.00-00 Action for Recovery of Erroneous Refunds 01/28/2005
200504027 61.13-07 Refund of Taxes or Duties 01/28/2005
200504027 111.06-00 Tax Refunds 01/28/2005
200504027 164.01-00 Real Property Taxes 01/28/2005
200504026 877.01-00 Principal Purpose--the Avoidance of Tax 01/28/2005
200504025 877.00-00 Expatriation to Avoid Tax 01/28/2005
200504024 2642.-01-00 (blank) 01/28/2005
200504024 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504023 877.01-00 Expatriation to Avoid Tax; Principal Purpose--the Avoidance of Tax 01/28/2005
200504022 877.01-00 Principal Purpose--the Avoidance of Tax 01/28/2005
200504021 1362.01-03 Late Elections 01/28/2005
200504020 1362.01-03 Late Elections 01/28/2005
200504019 338.01-02 Time in which Election must be made 01/28/2005
200504019 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/28/2005
200504018 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504017 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504016 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504015 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504014 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005