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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200910060 501.33-00 Private v. Public Interest Served 03/06/2009
200910060 501.36-01 Section 501(c)(3) Organizations 03/06/2009
200910059 4945.04-04 Grants to Individuals 03/06/2009
200910058 134.00-00 Certain Military Benefits 03/06/2009
200910057 01.00.00-00 ADMINISTRATION 03/06/2009
200910056 1502.76-01 Income Allocation 03/06/2009
200910056 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 03/06/2009
200910055 6102.00-00 Computations on Returns or Other Documents 03/06/2009
200910054 9300.99-04 Supporting Organizations 03/06/2009
200910053 6211.00-00 Definition of a Deficiency 03/06/2009
200910052 6331.18-00 Levy Procedure 03/06/2009
200910051 6231.07-00 Tax Matters Partner 03/06/2009
200910051 6223.00-00 Notice to Partners of Proceedings 03/06/2009
200910051 6229.02-00 Extension by Agreement 03/06/2009
200910050 6230.03-01 Time for Filing Claim 03/06/2009
200910049 6241.00-00 Partner's Return Must Be Consistent with Partnership Return 03/06/2009
200910048 481.00-00 Adjustments Required by Changes in Method of Accounting 03/06/2009
200910047 6227.02-00 Request for Tax Matters Partner 03/06/2009
200910046 6103.11-00 Disclosure for Tax Administration Purposes 03/06/2009
200910045 7436.01-03 Worker Classification 03/06/2009
200910045 3121.01-10 Domestic Service 03/06/2009
200910044 6224.01-01 Settlement Agreement 03/06/2009
200910043 6015.00-00 Innocent spouse (including Sections 66, 6013) 03/06/2009
200910042 6166.00-00 Extension of Time to Pay Estate Tax 03/06/2009
200910041 4975.03-00 Prohibited Transaction 03/06/2009