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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
201116028 501.33-00 Private v. Public Interest Served 04/22/2011
201116028 501.35-00 "Exclusively" Test 04/22/2011
201116027 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116026 6227.05-00 Other Requests 04/22/2011
201116025 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116024 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116023 6227.00-00 Administrative Adjustments Requests 04/22/2011
201116022 6231.07-00 Tax Matters Partner 04/22/2011
201116021 6404.00-00 Abatements 04/22/2011
201116020 6224.01-01 Settlement Agreement 04/22/2011
201116019 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 04/22/2011
201116019 6331.00-00 Levy and Distraint 04/22/2011
201116018 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 04/22/2011
201116017 6511.09-00 Timeliness of Claim 04/22/2011
201116017 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116016 1362.00-00 Election by Small Business Corporation 04/22/2011
201116016 1362.01-03 Late Elections 04/22/2011
201116015 148.00-00 Arbitrage 04/22/2011
201116014 851.02-00 Gross Income Requirement 04/22/2011
201116013 9100.10-01 Accounting Methods 04/22/2011
201116012 9100.00-00 Extension of Time for Making Certain Elections 04/22/2011
201116011 7701.00-00 Definitions 04/22/2011
201116011 9100.00-00 Extension of Time for Making Certain Elections 04/22/2011
201116011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/22/2011
201116010 754.02-00 Timeliness of Election 04/22/2011