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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201041043 3121.10-04 Industry Practice 10/15/2010
201041042 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/15/2010
201041041 6224.01-03 Binds All Partners 10/15/2010
201041040 1366.00-00 Pass-Thru of Items to Shareholders 10/15/2010
201041039 6224.01-01 Settlement Agreement 10/15/2010
201041038 6223.03-00 Mailing Notice 10/15/2010
201041037 6231.07-00 Tax Matters Partner 10/15/2010
201041036 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 10/15/2010
201041035 6331.12-00 Failure to Surrender Property (See 6332.00-00) 10/15/2010
201041035 6332.05-00 Enforcement of Levy 10/15/2010
201041034 856.01-00 Income Requirements 10/15/2010
201041033 851.02-00 Gross Income Requirement 10/15/2010
201041032 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 10/15/2010
201041032 1502.75-00 Filing Requirements 10/15/2010
201041031 468A.01-00 In General 10/15/2010
201041030 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041029 301.00-00 Distributions of Property 10/15/2010
201041029 332.01-00 Nonrecognition of Gain or Loss 10/15/2010
201041029 355.01-00 Spin-Off 10/15/2010
201041029 368.01-00 Statutory Merger or Consolidation (Type "A") 10/15/2010
201041029 368.04-00 Assets for Control of Transferee (Type "D") 10/15/2010
201041028 1362.01-03 Late Elections 10/15/2010
201041028 9100.22-00 Other 10/15/2010
201041027 1362.01-03 Late Elections 10/15/2010
201041027 9100.22-00 Other 10/15/2010