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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200922054 6223.00-00 Notice to Partners of Proceedings 05/29/2009
200922053 6334.00-00 Property Exempt From Levy 05/29/2009
200922053 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 05/29/2009
200922052 6224.01-01 Settlement Agreement 05/29/2009
200922051 6231.01-01 Exception for Small Partnerships 05/29/2009
200922050 6224.01-01 Settlement Agreement 05/29/2009
200922049 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 05/29/2009
200922048 6231.01-01 Exception for Small Partnerships 05/29/2009
200922047 6331.00-00 Levy and Distraint 05/29/2009
200922047 6343.00-00 Authority to Release Levy 05/29/2009
200922047 7122.00-00 Offers in Compromises 05/29/2009
200922046 6501.08-07 Necessity for Signature of Commissioner 05/29/2009
200922046 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 05/29/2009
200922045 6231.07-00 Tax Matters Partner 05/29/2009
200922044 6231.03-00 Partnership Item 05/29/2009
200922043 6223.00-00 Notice to Partners of Proceedings 05/29/2009
200922042 3121.04-01 Common Law Tests 05/29/2009
200922041 72.20-03 Disability 05/29/2009
200922040 460.02-00 Percentage of Completion Method 05/29/2009
200922039 6015.00-00 Innocent spouse (including Sections 66, 6013) 05/29/2009
200922038 419.03-00 Welfare Benefit Fund 05/29/2009
200922037 6091.00-00 Place for Filing Returns or Other Documents 05/29/2009
200922037 6091.01-04 Hand-carried Returns of Persons Other Than Corporations 05/29/2009
200922036 6311.00-00 Payment by Check or Money Order 05/29/2009
200922035 6501.04-14 S Corporation and Shareholder Returns 05/29/2009