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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Number UILC Subject Release Date
200702008 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/12/2007
200702008 6041.05-00 Payments Specifically Included 01/12/2007
200702008 6045.00-00 Returns of Brokers 01/12/2007
200702008 6049.01-00 Reportable Interest 01/12/2007
200702029 9100.01-00 Section 42; Low-Income Housing Credit 01/12/2007
200702029 42.00-00 Low-Income Housing Credit 01/12/2007
200702046 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/12/2007
200702027 1362.01-03 Late Elections 01/12/2007
200702009 3406.00-00 Backup Withholding 01/12/2007
200702009 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/12/2007
200702009 6041.05-00 Payments Specifically Included 01/12/2007
200702009 6045.00-00 Returns of Brokers 01/12/2007
200702009 6049.01-00 Reportable Interest 01/12/2007
200702036 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/12/2007
200702048 3406.00-00 Backup Withholding 01/12/2007
200702048 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/12/2007
200702048 6041.05-00 Payments Specifically Included 01/12/2007
200702048 6045.00-00 Returns of Brokers 01/12/2007
200702048 6049.01-00 Reportable Interest 01/12/2007
200702003 1362.04-00 Inadvertent Terminations 01/12/2007
200702021 857.02-03 Income from Prohibited Transactions 01/12/2007
200702015 468A.04-00 Ruling Amount 01/12/2007
200702004 2642.00-00 Inclusion Ratio 01/12/2007
200702004 9100.00-00 Extension of Time for Making Certain Elections 01/12/2007
200702043 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/12/2007