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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200931051 6330.00-00 Collection Due Process - Levy 07/31/2009
200931050 7805.00-00 Rules and Regulations 07/31/2009
200931049 419.14-00 Ten or More Employer Plan Exception 07/31/2009
200931049 419.12-02 Collectively Bargained Funds 07/31/2009
200931049 419.00-00 Treatment of Funded Welfare Benefit Plans 07/31/2009
200931049 419.03-00 Welfare Benefit Fund 07/31/2009
200931048 7651.00-00 Administration and Collection of Taxes in Possessions 07/31/2009
200931047 7605.01-00 Restrictions on Examination of Taxpayer 07/31/2009
200931046 6323.01-00 Filing Notice of Lien 07/31/2009
200931045 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/31/2009
200931044 6402.04-00 Requirement That a Claim Be Filed 07/31/2009
200931044 6402.04-02 Grounds 07/31/2009
200931043 267.01-00 Losses: Deduction Disallowed 07/31/2009
200931042 721.00-00 Nonrecognition of Gain or Loss on Contributions 07/31/2009
200931041 1502.75-00 Filing Requirements 07/31/2009
200931041 9100.20-00 Section 1502; Election to File Consolidated Return 07/31/2009
200931040 1362.00-00 Election by Small Business Corporation 07/31/2009
200931040 1362.01-03 Late Elections 07/31/2009
200931039 1362.04-00 Inadvertent Terminations 07/31/2009
200931039 1361.03-02 Qualified Subchapter S Trusts 07/31/2009
200931038 9100.00-00 Extension of Time for Making Certain Elections 07/31/2009
200931038 469.03-03 Definition of Activity 07/31/2009
200931037 7701.00-00 Definitions 07/31/2009
200931037 9100.00-00 Extension of Time for Making Certain Elections 07/31/2009
200931036 1362.04-00 Inadvertent Terminations 07/31/2009