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
200646004 9100.00-00 Extension of Time for Making Certain Elections 11/17/2006
200646003 83.00-00 Property Transferred in Connection With Performance of Services 11/17/2006
200646002 101.05-00 Flexible Premium Contracts Before 1985 11/17/2006
200646001 861.01-00 Gross Income From Sources Within U.S. 11/17/2006
200645027 6324.00-00 Special Liens for Estate and Gift Tax 11/10/2006
200645026 611.01-00 Oil, Gas, or Minerals--General 11/10/2006
200645025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/10/2006
200645024 408.03-00 Rollover Contributions 11/10/2006
200645023 6679.02-00 Insufficient Information on Return 11/10/2006
200645023 6679.03-00 Reasonable Cause Exception 11/10/2006
200645023 6038.02-00 Dollar Penalty for Failure to Furnish Information 11/10/2006
200645023 6046.00-00 Returns as to Organization or Reorganization of Foreign Corporations and as to Acquisitions of Their Stock 11/10/2006
200645022 3231.01-00 Employers v. Not Employers 11/10/2006
200645021 3231.01-00 Employers v. Not Employers 11/10/2006
200645020 3231.01-00 Employers v. Not Employers 11/10/2006
200645019 6501.03-03 Date Limitations Begin 11/10/2006
200645018 894.14-00 Hybrid Entities 11/10/2006
200645017 3406.00-00 Backup Withholding 11/10/2006
200645017 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/10/2006
200645017 6041.05-00 Payments Specifically Included 11/10/2006
200645017 6045.00-00 Returns of Brokers 11/10/2006
200645017 6049.01-00 Reportable Interest 11/10/2006
200645016 9100.22-00 Other 11/10/2006
200645016 1503.04-04 Dual Resident Corporation 11/10/2006
200645015 368.06-00 Change in Identity, etc. (Type "F") 11/10/2006