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
201005041 6402.00-00 Authority to Make Credits or Refunds 02/05/2010
200251013 6402.00-00 Authority to Make Credits or Refunds 12/20/2002
201116025 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201152018 6402.00-00 Authority to Make Credits or Refunds 12/30/2011
201115018 6402.00-00 Authority to Make Credits or Refunds 04/15/2011
201116017 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201125036 6402.00-00 Authority to Make Credits or Refunds 06/24/2011
200236025 6402.00-00 Authority to Make Credits or Refunds 09/06/2002
201108033 6402.00-00 Authority to Make Credits or Refunds 02/25/2011
201016056 6402.00-00 Authority to Make Credits or Refunds 04/23/2010
200951033 6402.00-00 Authority to Make Credits or Refunds 12/18/2009
200914052 6402.00-00 Authority to Make Credits or Refunds 04/03/2009
201223019 6402.00-00 Authority to Make Credits or Refunds 06/08/2012
200141013 6402.00-00 Authority to Make Credits or Refunds 10/12/2001
200130012 6402.00-00 Authority to Make Credits or Refunds 07/27/2001
200044001 6402.00-00 Authority to Make Credits or Refunds 11/03/2000
200224020 6402.00-00 Authority to Make Credits or Refunds 06/14/2002
200038005 6402.00-00 Authority to Make Credits or Refunds 09/22/2000
200915043 6402.00-00 Authority to Make Credits or Refunds 04/10/2009
200136005 6402.00-00 Authority to Make Credits or Refunds 09/07/2001
200202056 6402.00-00 Authority to Make Credits or Refunds 01/11/2002
200123009 6402.00-00 Authority to Make Credits or Refunds 06/08/2001
201125035 6402.00-00 Authority to Make Credits or Refunds 06/24/2011
200204014 6402.00-00 Authority to Make Credits or Refunds 01/25/2002
201022020 6402.00-00 Authority to Make Credits or Refunds 06/04/2010