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
200138008 104.02-00 Workmen's Compensation 09/21/2001
200138007 61.40-00 Governmental Benefits and Subsidies 09/21/2001
200138006 468B.00-00 Special Rules For Designated Settlement Funds 09/21/2001
200138005 337.16-00 Loss Disallowance 09/21/2001
200138004 355.01-01 Split-Off 09/21/2001
200138004 368.04-00 Assets for Control of Transferee (Type "D") 09/21/2001
200138001 6342.01-00 Surplus Proceeds 09/21/2001
200138001 6343.00-00 Authority to Release Levy 09/21/2001
200138001 6402.00-00 Authority to Make Credits or Refunds 09/21/2001
200138001 6402.01-00 Credit of Overpayment Against Any Tax Liability 09/21/2001
200138001 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/21/2001
200137059 704.00-00 Partner's Distributive Share 09/14/2001
200137058 468A.04-02 Revised Schedules 09/14/2001
200137058 468A.03-04 Formulas or Other Methods 09/14/2001
200137057 468A.04-02 Revised Schedules 09/14/2001
200137057 468A.03-04 Formulas or Other Methods 09/14/2001
200137056 468A.04-02 Revised Schedules 09/14/2001
200137056 468A.03-04 Formulas or Other Methods 09/14/2001
200137055 468A.04-02 Revised Schedules 09/14/2001
200137055 468A.03-04 Formulas or Other Methods 09/14/2001
200137054 1502.20-00 Loss Disallowance Rule 09/14/2001
200137054 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 09/14/2001
200137053 6601.08-00 Interest After Credit Election (May Dept. Stores) 09/14/2001
200137052 6212.01-00 Mailing 09/14/2001
200137051 6402.02-00 Refund Subject to Off-Set 09/14/2001
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