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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200852004 7701.00-00 Definitions 12/26/2008
200852004 9100.00-00 Extension of Time for Making Certain Elections 12/26/2008
200852003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/26/2008
200852003 368.00-00 Definitions Relating to Corporate Reorganizations 12/26/2008
200852002 61.00-00 Gross Income v. Not Gross Income 12/26/2008
200852001 7701.00-00 Definitions 12/26/2008
200851110 6223.00-00 Notice to Partners of Proceedings 12/19/2008
200851109 3121.00-00 Definitions 12/19/2008
200851108 25D.00-00 Residential Energy Efficient Property 12/19/2008
200851107 884.00-00 Branch Tax 12/19/2008
200851106 6405.00-00 Reports of Refunds and Credits 12/19/2008
200851105 3121.00-00 Definitions 12/19/2008
200851104 6013.02-00 Joint Return v Separate Returns 12/19/2008
200851103 702.01-00 Partner's Distributive Share 12/19/2008
200851102 6203.00-00 Method of Assessment 12/19/2008
200851101 6227.00-00 Administrative Adjustments Requests 12/19/2008
200851100 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 12/19/2008
200851099 61.00-00 Gross Income v. Not Gross Income 12/19/2008
200851098 419.00-00 Treatment of Funded Welfare Benefit Plans 12/19/2008
200851097 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/19/2008
200851096 6231.07-00 Tax Matters Partner 12/19/2008
200851095 17.09.00-00 COMPROMISE AND SETTLEMENT: Closing agreement 12/19/2008
200851094 6229.02-00 Extension by Agreement 12/19/2008
200851093 6224.01-01 Settlement Agreement 12/19/2008
200851092 6231.03-00 Partnership Item 12/19/2008