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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Number UILC Subject Release Date
Number 201302034 UILC 6231.07-00 Subject Tax Matters Partner Release Date 01/11/2013
Number 201302033 UILC 6103.05-00 Subject Disclosure to Persons Having Material Interest Release Date 01/11/2013
Number 201302032 UILC 7122.00-00 Subject Offers in Compromises Release Date 01/11/2013
Number 201302031 UILC 3121.00-00 Subject Definitions Release Date 01/11/2013
Number 201302030 UILC 6514.00-00 Subject Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) Release Date 01/11/2013
Number 201302029 UILC 6331.00-00 Subject Levy and Distraint Release Date 01/11/2013
Number 201302029 UILC 6331.33-00 Subject Salary and Wages . . . Release Date 01/11/2013
Number 201302028 UILC 6330.00-00 Subject Collection Due Process - Levy Release Date 01/11/2013
Number 201302027 UILC 6903.00-00 Subject Notice of Fiduciary Relationship (See Also 3467) Release Date 01/11/2013
Number 201302026 UILC 7701.05-00 Subject Fiduciary v. Agent Release Date 01/11/2013
Number 201302025 UILC 6330.00-00 Subject Collection Due Process - Levy Release Date 01/11/2013
Number 201302025 UILC 6404.01-02 Subject After Limitation Period Release Date 01/11/2013
Number 201302024 UILC 166.06-00 Subject Other Release Date 01/11/2013
Number 201302023 UILC 117.00-00 Subject Qualified Scholarships Release Date 01/11/2013
Number 201302023 UILC 117.02-00 Subject Scholarship or Fellowship Grant Release Date 01/11/2013
Number 201302022 UILC 444.04-00 Subject Termination of Election Release Date 01/11/2013
Number 201302022 UILC 7519.02-00 Subject Timely Payments Release Date 01/11/2013
Number 201302021 UILC 139D.00-00 Subject Indian Health Care Benefits Release Date 01/11/2013
Number 201302020 UILC 1295.02-02 Subject Retroactive Elections Release Date 01/11/2013
Number 201302019 UILC 1295.02-02 Subject Retroactive Elections Release Date 01/11/2013
Number 201302018 UILC 263A.03-02 Subject Indirect Costs Release Date 01/11/2013
Number 201302017 UILC 199.00-00 Subject Income Attributable to Domestic Production Activities (Domestic Production Deduction) Release Date 01/11/2013
Number 201302017 UILC 199.03-00 Subject Domestic Production Gross Receipts (DPGR) Release Date 01/11/2013
Number 201302017 UILC 263A.08-00 Subject Interest Capitalization Release Date 01/11/2013
Number 201302017 UILC 263A.08-01 Subject Designated Property Release Date 01/11/2013