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
200913028 6707.02-02 Penalty 03/27/2009
200913027 6330.00-00 Collection Due Process - Levy 03/27/2009
200913026 6405.00-00 Reports of Refunds and Credits 03/27/2009
200913025 6229.02-00 Extension by Agreement 03/27/2009
200913024 6231.07-00 Tax Matters Partner 03/27/2009
200913023 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/27/2009
200913023 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 03/27/2009
200913022 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/27/2009
200913022 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 03/27/2009
200913021 7602.00-00 Examination of Books and Witnesses 03/27/2009
200913020 410.00-00 Minimum Participation Standards 03/27/2009
200913019 6330.00-00 Collection Due Process - Levy 03/27/2009
200913018 6230.04-00 Special Rules with Respect to Credits or Refunds 03/27/2009
200913017 6231.06-00 Computational Adjustment 03/27/2009
200913016 6224.01-04 Ancillary Consistent Agreements 03/27/2009
200913015 6223.00-00 Notice to Partners of Proceedings 03/27/2009
200913014 6223.00-00 Notice to Partners of Proceedings 03/27/2009
200913013 42.00-00 Low-Income Housing Credit 03/27/2009
200913012 42.00-00 Low-Income Housing Credit 03/27/2009
200913011 263A.08-00 Interest Capitalization 03/27/2009
200913011 263A.08-01 Designated Property 03/27/2009
200913011 263A.10-00 Unit of Property 03/27/2009
200913011 263A.12-00 Production Period 03/27/2009
200913010 9100.22-00 Other 03/27/2009
200913010 1296.00-00 Passive Foreign Investment Company 03/27/2009