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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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Showing 40751 - 40775 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200913051 | 6405.02-00 | By Joint Committee to Congress | 03/27/2009 |
| 200913050 | 6223.00-00 | Notice to Partners of Proceedings | 03/27/2009 |
| 200913049 | 6335.00-00 | Sale of Seized Property | 03/27/2009 |
| 200913048 | 6664.00-00 | Definitions and Special Rules | 03/27/2009 |
| 200913047 | 863.02-01 | Sale of Personal Property | 03/27/2009 |
| 200913046 | 6036.02-00 | Other Fiduciaries | 03/27/2009 |
| 200913045 | 6229.02-00 | Extension by Agreement | 03/27/2009 |
| 200913044 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 03/27/2009 |
| 200913043 | 7701.01-00 | Associations v. Corporations | 03/27/2009 |
| 200913042 | 7701.02-00 | Partnerships v. Associations | 03/27/2009 |
| 200913041 | 6231.13-00 | Items Cease to Be Partnership Items in Certain Cases | 03/27/2009 |
| 200913040 | 6231.01-01 | Exception for Small Partnerships | 03/27/2009 |
| 200913039 | 6229.00-00 | Period of Limitations for Making Assessments | 03/27/2009 |
| 200913038 | 6223.02-00 | Information for Secretary's Notices | 03/27/2009 |
| 200913037 | 6231.07-00 | Tax Matters Partner | 03/27/2009 |
| 200913036 | 6233.00-00 | Extension to Entities Filing Partnership Returns, Etc. | 03/27/2009 |
| 200913035 | 6233.02-00 | Similar Rules in Certain Cases | 03/27/2009 |
| 200913034 | 6231.07-00 | Tax Matters Partner | 03/27/2009 |
| 200913033 | 6703.00-00 | Rules Applicable to Penalties Under Section 6700, 6701, and 6702 (See Also 6700, 6701, 6702) | 03/27/2009 |
| 200913032 | 6231.01-01 | Exception for Small Partnerships | 03/27/2009 |
| 200913031 | 6222.03-00 | Effect of Failure to Notify | 03/27/2009 |
| 200913030 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 03/27/2009 |
| 200913029 | 6103.01-02 | State or Local Employees | 03/27/2009 |
| 200913029 | 6103.04-01 | Disclosure to State Tax Officials | 03/27/2009 |
| 200913029 | 6103.14-00 | Disclosure to Contractors | 03/27/2009 |
