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
200906015 1362.02-00 Termination of Election 02/06/2009
200906014 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009
200906013 1362.01-03 Late Elections 02/06/2009
200906012 61.00-00 Gross Income v. Not Gross Income 02/06/2009
200906012 3121.01-00 Wages 02/06/2009
200906012 3306.02-00 Wages 02/06/2009
200906012 3401.02-00 Renumeration Not Subject to Withholding 02/06/2009
200906012 6041.00-00 Information at Source 02/06/2009
200906011 7701.00-00 Definitions 02/06/2009
200906011 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009
200906010 61.00-00 Gross Income v. Not Gross Income 02/06/2009
200906010 3121.01-00 Wages 02/06/2009
200906010 3306.02-00 Wages 02/06/2009
200906010 3401.02-00 Renumeration Not Subject to Withholding 02/06/2009
200906010 6041.00-00 Information at Source 02/06/2009
200906009 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009
200906009 1045.00-00 Rollover of Gain from One Qualified Business Stock to Another 02/06/2009
200906008 642.03-00 Charitable Deduction 02/06/2009
200906007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200906006 1502.13-00 Intercompany Transactions 02/06/2009
200906006 1502.50-00 Life and Non-Life 02/06/2009
200906005 1362.01-03 Late Elections 02/06/2009
200906004 3231.01-00 Employers v. Not Employers 02/06/2009
200906003 1362.01-03 Late Elections 02/06/2009
200906002 7701.00-00 Definitions 02/06/2009