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
200914037 1502.77-00 Common Parent Agent for Subsidiaries 04/03/2009
200914036 6662.00-00 Accuracy-related penalty 04/03/2009
200914035 3121.02-02 Foreign Agricultural Workers 04/03/2009
200914034 7602.06-04 Right to Notice 04/03/2009
200914034 7602.04-03 By Third-Parties 04/03/2009
200914033 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 04/03/2009
200914032 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 04/03/2009
200914031 6229.02-00 Extension by Agreement 04/03/2009
200914030 6229.02-00 Extension by Agreement 04/03/2009
200914029 6229.02-00 Extension by Agreement 04/03/2009
200914028 6229.02-00 Extension by Agreement 04/03/2009
200914027 6229.02-00 Extension by Agreement 04/03/2009
200914026 6229.02-00 Extension by Agreement 04/03/2009
200914025 6231.07-00 Tax Matters Partner 04/03/2009
200914024 6229.02-00 Extension by Agreement 04/03/2009
200914023 6011.01-00 Disclosure of Reportable Transactions 04/03/2009
200914023 9300.00-00 Tax Shelters - Listed Transactions and Other Abusive Transactions 04/03/2009
200914022 332.08-00 Reserve Carryover From Subsidiary 04/03/2009
200914022 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 04/03/2009
200914022 381.21-00 Successor Insurance Company 04/03/2009
200914021 165.06-00 Worthless Securities 04/03/2009
200914021 165.06-02 Securities In Affiliated Corporations 04/03/2009
200914020 54.00-00 Clean Renewable Energy Bonds 04/03/2009
200914019 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/03/2009
200914018 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 04/03/2009