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
200915042 6015.00-00 Innocent spouse (including Sections 66, 6013) 04/10/2009
200915041 83.00-00 Property Transferred in Connection With Performance of Services 04/10/2009
200915040 6338.00-00 Certificate of Sale; Deed of Real Property 04/10/2009
200915039 6231.01-01 Exception for Small Partnerships 04/10/2009
200915038 6601.01-02 Transferee Liability 04/10/2009
200915038 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/10/2009
200915037 6166.00-00 Extension of Time to Pay Estate Tax 04/10/2009
200915037 7479.00-00 Declaratory Judgments Relating to Eligibility of Estate with Respect to Installment Payments Under Section 6166 04/10/2009
200915036 501.06-01 Performance of Particular Services for Members 04/17/2009
200915036 6331.00-00 Levy and Distraint 04/10/2009
200915035 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 04/10/2009
200915035 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/10/2009
200915035 501.33-00 Private v. Public Interest Served 04/17/2009
200915034 6404.06-09 Time Limitations 04/10/2009
200915033 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/10/2009
200915032 301.00-00 Distributions of Property 04/10/2009
200915032 305.03-00 Distributions in Lieu of Money 04/10/2009
200915031 351.00-00 Transfer to Corporation Controlled by Transferor 04/10/2009
200915030 368.04-00 Assets for Control of Transferee (Type "D") 04/10/2009
200915030 355.01-01 Split-Off 04/10/2009
200915029 9100.09-00 Section 442; Accounting Periods 04/10/2009
200915028 9100.09-00 Section 442; Accounting Periods 04/10/2009
200915027 7701.00-00 Definitions 04/10/2009
200915027 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009
200915026 368.04-00 Assets for Control of Transferee (Type "D") 04/10/2009