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
200519083 6033.01-00 Exempt v. Non Exempt From Filing 05/13/2005
200519082 4941.04-00 Definition of Self-Dealing 05/13/2005
200519081 6402.05-00 Who May File a Claim 05/13/2005
200519081 6511.11-00 No Return Filed 05/13/2005
200519081 6513.03-00 Payment vs. Deposit 05/13/2005
200519080 6611.00-00 Interest on Overpayments (Interest v. No Interest) 05/13/2005
200519080 6513.00-00 Time Return Deemed Filed and Tax Considered Paid 05/13/2005
200519080 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 05/13/2005
200519079 3231.01-00 Employers v. Not Employers 05/13/2005
200519078 3231.01-00 Employers v. Not Employers 05/13/2005
200519077 3231.01-00 Employers v. Not Employers 05/13/2005
200519076 3231.01-00 Employers v. Not Employers 05/13/2005
200519075 3231.01-00 Employers v. Not Employers 05/13/2005
200519074 3231.01-00 Employers v. Not Employers 05/13/2005
200519073 3231.01-00 Employers v. Not Employers 05/13/2005
200519072 3231.01-00 Employers v. Not Employers 05/13/2005
200519071 3231.01-00 Employers v. Not Employers 05/13/2005
200519070 3231.01-00 Employers v. Not Employers 05/13/2005
200519069 3231.01-00 Employers v. Not Employers 05/13/2005
200519068 3231.01-00 Employers v. Not Employers 05/13/2005
200519067 3231.01-00 Employers v. Not Employers 05/13/2005
200519066 3231.01-00 Employers v. Not Employers 05/13/2005
200519065 3231.01-00 Employers v. Not Employers 05/13/2005
200519064 3231.01-00 Employers v. Not Employers 05/13/2005
200519063 3231.01-00 Employers v. Not Employers 05/13/2005