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
201013001 882.04-00 Allocation of Deductions 04/02/2010
201013001 882.07-00 Interest deductions 04/02/2010
201013001 882.07-01 U.S. Assets 04/02/2010
201013001 882.08-00 Special Rules for Insurance Companies 04/02/2010
201012061 170.11-03 Inventory and Other Property 03/26/2010
201012060 125.01-00 Defined 03/26/2010
201012059 6513.00-00 Time Return Deemed Filed and Tax Considered Paid 03/26/2010
201012059 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 03/26/2010
201012058 6227.00-00 Administrative Adjustments Requests 03/26/2010
201012057 6321.01-00 Property Subject v. Not Subject to Lien (See 6301.12-00) 03/26/2010
201012056 7602.00-00 Examination of Books and Witnesses 03/26/2010
201012055 408.03-00 Rollover Contributions 03/25/2010
201012054 412.06-00 Minimum Funding Waiver 03/25/2010
201012053 408.03-00 Rollover Contributions 03/25/2010
201012052 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/25/2010
201012051 501.03-05 Corporations 03/25/2010
201012051 501.06-01 Performance of Particular Services for Members 03/25/2010
201012050 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/25/2010
201012050 1011.00-00 Adjusted Basis for Determining Gain or Loss 03/25/2010
201012049 6231.05-00 Affected Item 03/26/2010
201012048 6231.03-00 Partnership Item 03/26/2010
201012047 7602.00-00 Examination of Books and Witnesses 03/26/2010
201012046 7701.00-00 Definitions 03/26/2010
201012045 31.00-00 Withholdings (Credit v. No Credit Against Tax) 03/26/2010
201012044 6212.00-00 Notice of Deficiency 03/26/2010
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