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
200851100 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 12/19/2008
200851099 61.00-00 Gross Income v. Not Gross Income 12/19/2008
200851098 419.00-00 Treatment of Funded Welfare Benefit Plans 12/19/2008
200851097 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/19/2008
200851096 6231.07-00 Tax Matters Partner 12/19/2008
200851095 17.09.00-00 COMPROMISE AND SETTLEMENT: Closing agreement 12/19/2008
200851094 6229.02-00 Extension by Agreement 12/19/2008
200851093 6224.01-01 Settlement Agreement 12/19/2008
200851092 6231.03-00 Partnership Item 12/19/2008
200851091 6223.00-00 Notice to Partners of Proceedings 12/19/2008
200851090 6231.00-00 Definitions and Special Rules 12/19/2008
200851089 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/19/2008
200851088 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/19/2008
200851087 6901.00-00 Transferred Assets (See 9113.00-00) 12/19/2008
200851086 461.06-01 Accrual Basis 12/19/2008
200851085 6227.00-00 Administrative Adjustments Requests 12/19/2008
200851084 6231.06-00 Computational Adjustment 12/19/2008
200851084 6229.02-00 Extension by Agreement 12/19/2008
200851083 6224.01-01 Settlement Agreement 12/19/2008
200851082 6901.00-00 Transferred Assets (See 9113.00-00) 12/19/2008
200851081 9999.00-00 Miscellaneous Issues 12/19/2008
200851080 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/19/2008
200851079 6664.00-00 Definitions and Special Rules 12/19/2008
200851078 3402.00-00 Income Tax Collected at Source 12/19/2008
200851077 6103.02-08 Disclosure 12/19/2008