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
200909069 408.03-00 Rollover Contributions 02/27/2009
200909068 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/27/2009
200909067 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/27/2009
200909066 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/27/2009
200909065 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/27/2009
200909064 501.03-23 Schools, Colleges, etc. 02/27/2009
200909063 501.03-03 Trusts 02/27/2009
200909062 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/27/2009
200909061 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 02/27/2009
200909060 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 02/27/2009
200909060 6651.20-00 Return Prepared by Service 02/27/2009
200909059 6664.01-00 Definition of Underpayment 02/27/2009
200909058 6223.00-00 Notice to Partners of Proceedings 02/27/2009
200909057 6698.00-00 Failure to File Partnership Return 02/27/2009
200909056 3509.02-00 Intentional Disregard 02/27/2009
200909055 51.02.00-00 LIENS: Administrative procedures 02/27/2009
200909054 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 02/27/2009
200909053 6152.00-00 R 1986 (Repealed- 1986 Act) Installment Payments 02/27/2009
200909052 6224.01-03 Binds All Partners 02/27/2009
200909051 7122.00-00 Offers in Compromises 02/27/2009
200909051 7122.09-00 Jurisdiction 02/27/2009
200909050 6664.01-00 Definition of Underpayment 02/27/2009
200909049 6223.05-00 Tax Matters Partner 02/27/2009
200909048 6901.03-01 Extension by Agreement 02/27/2009
200909047 6166.00-00 Extension of Time to Pay Estate Tax 02/27/2009
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