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
201320002 856.04-00 Rents From Real Property 05/17/2013
201320001 856.04-00 Rents From Real Property 05/17/2013
201319037 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/10/2013
201319036 414.08-00 Church Plan 05/10/2013
201319035 412.06-00 Minimum Funding Waiver 05/10/2013
201319034 408.03-00 Rollover Contributions 05/10/2013
201319033 4945.04-04 Grants to Individuals 05/10/2013
201319032 4945.04-04 Grants to Individuals 05/10/2013
201319031 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/10/2013
201319031 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/10/2013
201319030 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/10/2013
201319029 6229.02-00 Extension by Agreement 05/10/2013
201319028 6228.02-00 Period for Filing Petition 05/10/2013
201319027 6221.00-00 Tax Treatment Determined At Partnership Level 05/10/2013
201319026 6231.02-00 Partner 05/10/2013
201319025 6224.01-05 Tax Matters Partner May Bind Certain Other Partners 05/10/2013
201319024 6231.12-00 Husband and Wife 05/10/2013
201319023 6229.02-00 Extension by Agreement 05/10/2013
201319022 6224.02-00 Application of Consistent Settlement Rule 05/10/2013
201319021 706.00-00 Taxable Years of Partner and Partnership 05/10/2013
201319020 6330.00-00 Collection Due Process - Levy 05/10/2013
201319019 9999.00-00 Miscellaneous Issues 05/10/2013
201319018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/10/2013
201319017 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/10/2013
201319017 6601.12-00 Statute of Limitations on Collection of Interest 05/10/2013
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