2006 Chief Counsel's Written Determinations
200620000 to 200629999
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 May 19, 2006 #20001-20036
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Release Date May 26, 2006 #21001-21033
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Release Date June 2, 2006 #22001-22059
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Release Date June 9, 2006 #23001-23077
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Release Date June 16, 2006 #24001-24071
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Release Date June 23, 2006 #25001-25044
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Release Date June 30, 2006 #26001-26044
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Release Date July 7, 2006 #27001-27026
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Release Date July 14, 2006 #28001-28042
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Release Date July 29, 2006 #29001-29031
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