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
201012058 6227.00-00 Administrative Adjustments Requests 03/26/2010
201012057 6321.01-00 Property Subject v. Not Subject to Lien (See 6301.12-00) 03/26/2010
201012056 7602.00-00 Examination of Books and Witnesses 03/26/2010
201012055 408.03-00 Rollover Contributions 03/25/2010
201012054 412.06-00 Minimum Funding Waiver 03/25/2010
201012053 408.03-00 Rollover Contributions 03/25/2010
201012052 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/25/2010
201012051 501.03-05 Corporations 03/25/2010
201012051 501.06-01 Performance of Particular Services for Members 03/25/2010
201012050 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/25/2010
201012050 1011.00-00 Adjusted Basis for Determining Gain or Loss 03/25/2010
201012049 6231.05-00 Affected Item 03/26/2010
201012048 6231.03-00 Partnership Item 03/26/2010
201012047 7602.00-00 Examination of Books and Witnesses 03/26/2010
201012046 7701.00-00 Definitions 03/26/2010
201012045 31.00-00 Withholdings (Credit v. No Credit Against Tax) 03/26/2010
201012044 6212.00-00 Notice of Deficiency 03/26/2010
201012043 6229.00-00 Period of Limitations for Making Assessments 03/26/2010
201012042 6231.07-00 Tax Matters Partner 03/26/2010
201012041 6223.00-00 Notice to Partners of Proceedings 03/26/2010
201012040 3121.04-01 Common Law Tests 03/26/2010
201012039 6231.03-00 Partnership Item 03/26/2010
201012038 6062.00-00 Signing of Corporation Returns 03/26/2010
201012037 6223.04-02 Proceedings Not Finished 03/26/2010
201012036 6325.00-00 Release of Lien or Discharge of Property 03/26/2010