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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Nimewo UILC Sijè Dat Piblikasyon
201101001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
201052022 501.03-05 Corporations 12/30/2010
201052021 412.06-00 Minimum Funding Waiver 12/30/2010
201052020 4945.04-04 Grants to Individuals 12/30/2010
201052019 4945.04-04 Grants to Individuals 12/30/2010
201052018 4945.04-04 Grants to Individuals 12/30/2010
201052017 901.01-03 Definition of Income Tax 12/30/2010
201052016 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 12/30/2010
201052015 7122.00-00 Offers in Compromises 12/30/2010
201052014 7122.00-00 Offers in Compromises 12/30/2010
201052013 6231.00-00 Definitions and Special Rules 12/30/2010
201052012 301.00-00 Distributions of Property 12/30/2010
201052011 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/30/2010
201052010 6161.00-00 Extension of Time for Paying Tax 12/30/2010
201052009 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 12/30/2010
201052008 7476.01-03 Determination by Secretary 12/30/2010
201052007 2032.01-00 Exercise of Election 12/30/2010
201052007 9100.00-00 Extension of Time for Making Certain Elections 12/30/2010
201052006 6229.00-00 Period of Limitations for Making Assessments 12/30/2010
201052005 48C.00-00 Qualifying Advanced Energy Project Credit 12/30/2010
201052004 9111.09-00 Equitable Remedies 12/30/2010
201052003 6401.00-00 Amounts Treated as Overpayments 12/30/2010
201052003 6401.01-00 Assessment or Collection After Limitation Period 12/30/2010
201052003 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/30/2010
201052003 6501.04-11 Amended Returns 12/30/2010