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
200113004 6330.00-00 Collection Due Process - Levy 03/30/2001
200113003 6621.00-00 Determination of Rate of Interest; Compounding of Interest 03/30/2001
200113002 1401.00-00 Rate and Applicability of Self-Employment Tax 03/30/2001
200113002 6404.01-00 General Rule 03/30/2001
200113002 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 03/30/2001
200113001 6041.11-00 Magnetic Media Reporting 03/30/2001
200112065 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 03/23/2001
200112065 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/23/2001
200112065 4942.00-00 Taxes on Failure to Distribute Income 03/23/2001
200112065 170.00-00 Charitable, Etc. Contributions and Gifts 03/23/2001
200112065 170.07-00 Percentage Limitations 03/23/2001
200112065 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/23/2001
200112064 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 03/23/2001
200112064 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/23/2001
200112064 4942.00-00 Taxes on Failure to Distribute Income 03/23/2001
200112064 170.00-00 Charitable, Etc. Contributions and Gifts 03/23/2001
200112064 170.07-00 Percentage Limitations 03/23/2001
200112064 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/23/2001
200112063 420.00-00 Transfers to Retiree Health 03/23/2001
200112062 468A.04-02 Revised Schedules 03/23/2001
200112062 468A.03-04 Formulas or Other Methods 03/23/2001
200112061 9100.09-00 Section 442; Accounting Periods 03/23/2001
200112060 9100.00-00 Extension of Time for Making Certain Elections 03/23/2001
200112060 1361.05-00 Qualified Subchapter S Subsidiary 03/23/2001
200112059 9100.09-00 Section 442; Accounting Periods 03/23/2001
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