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.
Find Help
Number UILC Subject Release Date
200702010 6049.01-00 Reportable Interest 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
200702008 3406.00-00 Backup Withholding 01/12/2007
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
200702007 691.00-00 Recipients of Income in Respect of Decedents 01/12/2007
200702006 3406.00-00 Backup Withholding 01/12/2007
200702006 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/12/2007
200702006 6041.05-00 Payments Specifically Included 01/12/2007
200702006 6045.00-00 Returns of Brokers 01/12/2007
200702006 6049.01-00 Reportable Interest 01/12/2007
200702005 9100.00-00 Extension of Time for Making Certain Elections 01/12/2007
200702005 7701.00-00 Definitions 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
200702003 1362.04-00 Inadvertent Terminations 01/12/2007
200702002 2632.01-00 Time and Manner of Allocation 01/12/2007
200702002 9100.00-00 Extension of Time for Making Certain Elections 01/12/2007
200702001 468A.04-02 Revised Schedules 01/12/2007