2006 Chief Counsel's Written Determinations
200600000 to 200609999
To Research W.D.s by Code Citation & Regulation number, Click Here.
Taxpayer-specific rulings or determinations are written memoranda furnished by the
IRS National Office in response to requests by taxpayers under published annual
guidelines. Technical advice memoranda are written memoranda furnished by the
National Office of the IRS upon request of a district director or chief appeals officer
pursuant to annual review procedures. Chief Counsel advice are written advice or
instructions prepared by the Office of Chief Counsel and issued to field or service
center employees of the IRS or Office of Chief Counsel.
It is important to note that pursuant to 26 USC § 6110(j)(3), such items cannot be
used or cited as precedent.
All files below are in the Adobe Acrobat PDF Format.
Release Date March 31, 2006 - These files were misnumbered, and thus are out of sync.
2006-0001
2006-0002
2006-0003
2006-0004
2006-0005
2006-0006
2006-0007
2006-0008
2006-0009
2006-0010
2006-0011
2006-0012
2006-0013
2006-0014
2006-0015
2006-0016
2006-0017
2006-0018
2006-0019
2006-0020
2006-0021
2006-0022
2006-0023
2006-0024
2006-0025
2006-0026
2006-0027
2006-0028
Release Date January 6, 2006 #01001-01046
200601001
200601002
200601003
200601004
200601005
200601006
200601007
200601008
200601009
200601010
200601011
200601012
200601013
200601014
200601015
200601016
200601017
200601018
200601019
200601020
200601021
200601022
200601023
200601024
200601025
200601026
200601027
200601028
200601029
200601030
200601031
200601032
200601033
200601034
200601035
200601036
200601037
200601038
200601039
200601040
200601041
200601042
200601043
200601044
200601045
200601046
Release Date January 13, 2006 #02001-02053
200602001
200602002
200602003
200602004
200602005
200602006
200602007
200602008
200602009
200602010
200602011
200602012
200602013
200602014
200602015
200602016
200602017
200602018
200602019
200602020
200602021
200602022
200602023
200602024
200602025
200602026
200602027
200602028
200602029
200602030
200602031
200602032
200602033
200602034
200602035
200602036
200602037
200602038
200602039
200602040
200602041
200602042
200602043
200602044
200602045
200602046
200602047
200602048
200602049
200602050
200602051
200602052
200602053
Release Date January 20, 2006 #03001-03040
200603001
200603002
200603003
200603004
200603005
200603006
200603007
200603008
200603009
200603010
200603011
200603012
200603013
200603014
200603015
200603016
200603017
200603018
200603019
200603020
200603021
200603022
200603023
200603024
200603025
200603026
200603027
200603028
200603029
200603030
200603031
200603032
200603033
200603034
200603035
200603036
200603037
200603038
200603039
200603040
Release Date January 27, 2006 #04001-04040
200604001
200604002
200604003
200604004
200604005
200604006
200604007
200604008
200604009
200604010
200604011
200604012
200604013
200604014
200604015
200604016
200604017
200604018
200604019
200604020
200604021
200604022
200604023
200604024
200604025
200604026
200604027
200604028
200604029
200604030
200604031
200604032
200604033
200604034
200604035
200604036
200604037
200604038
200604039
200604040
Release Date February 3, 2006 #05001-05019
200605001
200605002
200605003
200605004
200605005
200605006
200605007
200605008
200605009
200605010
200605011
200605012
200605013
200605014
200605015
200605016
200605017
200605018
200605019
Release Date February 10, 2006 #06001-06055
200606001
200606002
200606003
200606004
200606005
200606006
200606007
200606008
200606009
200606010
200606011
200606012
200606013
200606014
200606015
200606016
200606017
200606018
200606019
200606020
200606021
200606022
200606023
200606024
200606025
200606026
200606027
200606028
200606029
200606030
200606031
200606032
200606033
200606034
200606035
200606036
200606037
200606038
200606039
200606040
200606041
200606042
200606043
200606044
200606045
200606046
200606047
200606048
200606049
200606050
200606051
200606052
200606053
200606054
200606055
Release Date February 17, 2006 #07001-07031
200607001
200607002
200607003
200607004
200607005
200607006
200607007
200607008
200607009
200607010
200607011
200607012
200607013
200607014
200607015
200607016
200607017
200607018
200607019
200607020
200607021
200607022
200607023
200607024
200607025
200607026
200607027
200607028
200607029
200607030
200607031
Release Date February 24, 2006 #08001-08038
200608001
200608002
200608003
200608004
200608005
200608006
200608007
200608008
200608009
200608010
200608011
200608012
200608013
200608014
200608015
200608016
200608017
200608018
200608019
200608020
200608021
200608022
200608023
200608024
200608025
200608026
200608027
200608028
200608029
200608030
200608031
200608032
200608033
200608034
200608035
200608036
200608037
200608038
Release Date March 3, 2006 #09001-09025
200609001
200609002
200609003
200609004
200609005
200609006
200609007
200609008
200609009
200609010
200609011
200609012
200609013
200609014
200609015
200609016
200609017
200609018
200609019
200609020
200609021
200609022
200609023
200609024
200609025
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