2006 Chief Counsel's Written Determinations
200610000 to 200619999
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 10, 2006 #10001-10030
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Release Date March 17, 2006 #11001-11041
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Release Date March 24, 2006 #12001-12018
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Release Date March 24, 2006 #13001-13038
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For Release Date March 31, 2006, see previous page. IRS misnumbered the files.
Release Date April 7, 2006 #14001-14032
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Release Date April 14, 2006 #15001-15034
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Release Date April 21, 2006 #16001-16047
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Release Date April 28, 2006 #17001-17040
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Release Date May 5, 2006 #18001-18033
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Release Date May 12, 2006 #19001-19025
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