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
201040018 419.11-00 Qualified Asset Account 10/08/2010
201040017 6405.00-00 Reports of Refunds and Credits 10/08/2010
201040016 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/08/2010
201040015 6103.05-03 Disclosure of Partnership Return 10/08/2010
201040014 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 10/08/2010
201040013 6231.03-00 Partnership Item 10/08/2010
201040012 3306.02-00 Wages 10/08/2010
201040011 6229.02-00 Extension by Agreement 10/08/2010
201040010 6229.02-00 Extension by Agreement 10/08/2010
201040009 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 10/08/2010
201040008 6231.01-01 Exception for Small Partnerships 10/08/2010
201040007 902.01-02 Post-1986 Foreign Income Taxes 10/08/2010
201040007 901.02-01 Citizens and Domestic Corporations 10/08/2010
201040006 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/08/2010
201040005 6330.00-00 Collection Due Process - Levy 10/08/2010
201040004 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/08/2010
201040003 115.00-00 Income of States, Municipalities, etc. 10/08/2010
201040002 1362.01-03 Late Elections 10/08/2010
201040001 1362.04-00 Inadvertent Terminations 10/08/2010
201039050 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/01/2010
201039049 7428.00-00 Declaratory Judgments Relating to Status & Classification of Organizations Under Section 501(c)(3), etc. 10/01/2010
201039048 483.05-00 Related Parties 10/01/2010
201039048 501.03-05 Corporations 10/01/2010
201039048 501.33-00 Private v. Public Interest Served 10/01/2010
201039047 4941.04-00 Definition of Self-Dealing 10/01/2010
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