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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201016084 7520.00-00 Valuation Tables 04/23/2010
201016083 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/23/2010
201016082 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/23/2010
201016081 501.12-03 Mutual or Cooperative Electric Companies 04/23/2010
201016080 6015.00-00 Innocent spouse (including Sections 66, 6013) 04/23/2010
201016079 6031.04-01 Partner's Agent 04/23/2010
201016078 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 04/23/2010
201016078 6662.00-00 Accuracy-related penalty 04/23/2010
201016077 6227.00-00 Administrative Adjustments Requests 04/23/2010
201016076 3306.03-00 Employment 04/23/2010
201016075 6231.03-00 Partnership Item 04/23/2010
201016074 59.07-00 Tax Benefit Rule 04/23/2010
201016073 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 04/23/2010
201016073 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 04/23/2010
201016072 904.00-00 Limitation on Credit 04/23/2010
201016071 6226.03-00 Partners Treated as Parties 04/23/2010
201016070 6222.01-00 Notification 04/23/2010
201016069 7122.00-00 Offers in Compromises 04/23/2010
201016069 6103.11-01 Accepted Offers-in-Compromise 04/23/2010
201016068 6402.04-01 Timing 04/23/2010
201016067 6227.00-00 Administrative Adjustments Requests 04/23/2010
201016066 6221.00-00 Tax Treatment Determined At Partnership Level 04/23/2010
201016065 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 04/23/2010
201016064 6230.03-01 Time for Filing Claim 04/23/2010
201016063 6402.04-00 Requirement That a Claim Be Filed 04/23/2010