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
200935028 193.00-00 Tertiary Injectants (See Also 4993.02-00|et seq.) 08/28/2009
200935027 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 08/28/2009
200935026 50.29.00-00 LEVY: Retirement benefits 08/28/2009
200935025 9999.00-00 Miscellaneous Issues 08/28/2009
200935024 446.19-00 Change of Methods; Inventory 08/28/2009
200935024 472.06-00 Change from LIFO Method 08/28/2009
200935024 481.06-00 Change From LIFO 08/28/2009
200935024 481.07-00 Acceleration of Adjustment 08/28/2009
200935023 468A.04-02 Revised Schedules 08/28/2009
200935022 40.00-00 Alcohol Used as Fuel 08/28/2009
200935021 1362.01-03 Late Elections 08/28/2009
200935020 115.00-00 Income of States, Municipalities, etc. 08/28/2009
200935019 1388.00-00 Definitions; Special Rules 08/28/2009
200935018 1362.04-00 Inadvertent Terminations 08/28/2009
200935018 1361.03-02 Qualified Subchapter S Trusts 08/28/2009
200935017 1362.01-03 Late Elections 08/28/2009
200935016 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 08/28/2009
200935015 1361.00-00 Definitions 08/28/2009
200935015 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/28/2009
200935015 1361.01-04 More than One Class of Stock 08/28/2009
200935015 1362.00-00 Election by Small Business Corporation 08/28/2009
200935015 1362.01-00 Eligible v. Ineligible 08/28/2009
200935015 1362.04-00 Inadvertent Terminations 08/28/2009
200935014 1361.00-00 Definitions 08/28/2009
200935014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/28/2009