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
200907044 4945.04-04 Grants to Individuals 02/12/2009
200907043 408.03-00 Rollover Contributions 02/12/2009
200907042 408.03-00 Rollover Contributions 02/12/2009
200907041 4945.04-04 Grants to Individuals 02/12/2009
200907040 501.12-03 Mutual or Cooperative Electric Companies 02/12/2009
200907039 4945.04-04 Grants to Individuals 02/12/2009
200907038 408.03-00 Rollover Contributions 02/12/2009
200907037 408.03-00 Rollover Contributions 02/12/2009
200907036 7216.00-00 Disclosure or Use of Information by Preparers of Returns 02/13/2009
200907035 7609.03-00 Right to Intervene and Quash 02/13/2009
200907034 6223.00-00 Notice to Partners of Proceedings 02/13/2009
200907033 6231.06-00 Computational Adjustment 02/13/2009
200907032 6201.00-00 Assessment Authority 02/13/2009
200907031 6330.00-00 Collection Due Process - Levy 02/13/2009
200907030 6063.00-00 Signing of Partnership Returns 02/13/2009
200907029 6229.02-00 Extension by Agreement 02/13/2009
200907028 6223.04-02 Proceedings Not Finished 02/13/2009
200907027 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 02/13/2009
200907026 7122.00-00 Offers in Compromises 02/13/2009
200907025 2041.02-00 Post-1942 Powers 02/13/2009
200907024 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 02/13/2009
200907023 368.04-00 Assets for Control of Transferee (Type "D") 02/13/2009
200907023 355.01-01 Split-Off 02/13/2009
200907022 7701.00-00 Definitions 02/13/2009
200907022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2009