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
200914045 7436.03-01 Service Recipient Only 04/03/2009
200914044 6302.00-00 Mode or Time of Collection 04/03/2009
200914044 7503.00-00 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday 04/03/2009
200914043 1502.77-00 Common Parent Agent for Subsidiaries 04/03/2009
200914042 6230.00-00 Additional Administration Provisions 04/03/2009
200914041 6229.02-00 Extension by Agreement 04/03/2009
200914040 6402.04-01 Timing 04/03/2009
200914040 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/03/2009
200914039 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/03/2009
200914038 6230.01-00 Coordination with Deficiency Proceedings 04/03/2009
200914037 1502.77-00 Common Parent Agent for Subsidiaries 04/03/2009
200914036 6662.00-00 Accuracy-related penalty 04/03/2009
200914035 3121.02-02 Foreign Agricultural Workers 04/03/2009
200914034 7602.06-04 Right to Notice 04/03/2009
200914034 7602.04-03 By Third-Parties 04/03/2009
200914033 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 04/03/2009
200914032 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 04/03/2009
200914031 6229.02-00 Extension by Agreement 04/03/2009
200914030 6229.02-00 Extension by Agreement 04/03/2009
200914029 6229.02-00 Extension by Agreement 04/03/2009
200914028 6229.02-00 Extension by Agreement 04/03/2009
200914027 6229.02-00 Extension by Agreement 04/03/2009
200914026 6229.02-00 Extension by Agreement 04/03/2009
200914025 6231.07-00 Tax Matters Partner 04/03/2009
200914024 6229.02-00 Extension by Agreement 04/03/2009