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
200949049 6338.00-00 Certificate of Sale; Deed of Real Property 12/04/2009
200949048 7602.00-00 Examination of Books and Witnesses 12/04/2009
200949048 7605.00-00 Time and Place of Examination 12/04/2009
200949047 6231.01-01 Exception for Small Partnerships 12/04/2009
200949046 6330.00-00 Collection Due Process - Levy 12/04/2009
200949045 6227.00-00 Administrative Adjustments Requests 12/04/2009
200949044 6330.00-00 Collection Due Process - Levy 12/04/2009
200949043 6330.00-00 Collection Due Process - Levy 12/04/2009
200949042 9115.12-00 Chapter XIII (Regular Income Plans) 12/04/2009
200949041 6405.00-00 Reports of Refunds and Credits 12/04/2009
200949040 461.01-00 Accrual Method 12/04/2009
200949039 3406.03-02 Determination to Stop or Not Start Withholding 12/04/2009
200949038 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/04/2009
200949037 4483.08-00 Reduction in Tax for Logging Use 12/04/2009
200949036 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/04/2009
200949035 1362.01-03 Late Elections 12/04/2009
200949034 1362.01-03 Late Elections 12/04/2009
200949033 1362.01-03 Late Elections 12/04/2009
200949032 1362.04-00 Inadvertent Terminations 12/04/2009
200949031 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 12/04/2009
200949031 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/04/2009
200949031 336.06-00 Liquidation-Reincorporation Issues 12/04/2009
200949030 1362.04-00 Inadvertent Terminations 12/04/2009
200949029 9100.22-00 Other 12/04/2009
200949029 1502.98-00 Application of Section 382 with Respect to a Consolidated Group 12/04/2009