IRS Written Determinations
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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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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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201010020 115.00-00 Income of States, Municipalities, etc. 03/12/2010
200907021 1362.01-03 Late Elections 02/13/2009
200907020 1502.75-00 Filing Requirements 02/13/2009
200907019 165.07-01 Elections 02/13/2009
200911009 2032A.02-04 Material Participation Test 03/13/2009
200911009 2032A.03-00 Decedents Who are Retired or Disabled 03/13/2009
200911009 2032A.04-00 Special Rule for Surviving Spouses 03/13/2009
200907001 355.01-01 Split-Off 02/13/2009
200907013 355.01-01 Split-Off 02/13/2009
200907023 355.01-01 Split-Off 02/13/2009
200907013 368.00-00 Definitions Relating to Corporate Reorganizations 02/13/2009
200907013 368.04-00 Assets for Control of Transferee (Type "D") 02/13/2009
201426029 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/27/2014
200907002 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907003 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907004 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907005 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907011 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907015 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2009
201652021 0099.07-00 Disclosure-Includes FOIA 12/23/2016
200917041 0099.09-00 Ethics 04/24/2009
200851061 01.00.00-00 ADMINISTRATION 12/19/2008
200910057 01.00.00-00 ADMINISTRATION 03/06/2009
200944040 01.00.00-00 ADMINISTRATION 10/30/2009
201005049 01.00.00-00 ADMINISTRATION 02/05/2010
201303016 01.05.00-00 ADMINISTRATION: Personnel 01/18/2013
200950038 01.07.00-00 ADMINISTRATION: Procedures 12/11/2009
201818012 01.07.00-00 ADMINISTRATION: Procedures 05/04/2018
201525011 01.36-01 Section 501(c)(3) Organizations 06/19/2015
201312032 01A.04.00-00 ADMIN:LEGAL:Alternative Dispute Resolutions 03/22/2013
201004026 01A.26.00-00 ADMIN:LEGAL:Evaluations 01/29/2010
200149032 04.00.00-00 ASSESSMENTS 12/07/2001
199911042 04.01.00-00 ASSESSMENTS: Abatement 03/19/1999
199921005 04.01.00-00 ASSESSMENTS: Abatement 05/28/1999
199950001 04.01.00-00 ASSESSMENTS: Abatement 12/17/1999
201111012 04.01.00-00 ASSESSMENTS: Abatement 03/18/2011
200018013 04.10.00-00 ASSESSMENTS: Miscellaneous taxes 05/05/2000
199933017 04.15.00-00 ASSESSMENTS: Validity 08/20/1999
200912025 04.16.00-00 ASSESSMENTS: Waiver of restriction 03/20/2009
200937031 0552.00-00 Freedom of Information Act 09/11/2009
200922031 0552.06-05 (B)(5) Deliberative Process, Attorney Client, Attorney Work Product 05/29/2009
201114022 06.00.00-00 ATTORNEYS 04/08/2011
200023005 06.01.00-00 ATTORNEYS: Authority 06/09/2000
200536020 06.01.00-00 ATTORNEYS: Authority 09/09/2005
201544024 06.04.00-00 ATTORNEYS: Practice 10/30/2015
201103020 08.00.00-00 BANKRUPTCY ACT PROCEEDINGS 01/21/2011
201005029 09.00.00-00 BANKRUPTCY CODE CASES 02/05/2010
201030032 09.00.00-00 BANKRUPTCY CODE CASES 07/30/2010
201107018 09.00.00-00 BANKRUPTCY CODE CASES 02/18/2011
199939004 09.03.00-00 BANKRUPTCY CODE CASES: Allowance of administrative expenses 10/01/1999
199927008 09.03.01-00 BCC: Allow. Admin. exp: Comp. of estate tax liability 07/09/1999
200036043 09.03.01-00 BCC: Allow. Admin. exp: Comp. of estate tax liability 09/08/2000
199929005 09.05.00-00 BANKRUPTCY CODE CASES: Appeals 07/23/1999
199921042 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 05/28/1999
199935056 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 09/03/1999
199941040 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 10/15/1999
200029005 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 07/21/2000
200110028 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 03/09/2001
200018005 09.08.01-00 BCC: Automatic stay: Collect, assessment or recovery of claims 05/05/2000
200051009 09.08.01-00 BCC: Automatic stay: Collect, assessment or recovery of claims 12/22/2000
200225003 09.08.04-00 BCC: Automatic stay: Creation etc of liens vs debtor/estate 06/21/2002
200621018 09.08.11-00 BANKRUPTCY CODE CASES: Automatic stay: Tax court proceeding 05/26/2006
199945042 09.09.01-01 BCC: Ch 7: Distrib. of prop. of estate: Nonpecuniary penalties 11/12/1999
200149006 09.11.00-00 BANKRUPTCY CODE CASES: Ch 11(Reorg) 12/07/2001
200149008 09.11.00-00 BANKRUPTCY CODE CASES: Ch 11(Reorg) 12/07/2001
200228003 09.11.00-00 BANKRUPTCY CODE CASES: Ch 11(Reorg) 07/12/2002
201044005 09.11.01-00 BCC: Chapter 11: Accept/rejection of plan (1126) 11/05/2010
199910005 09.11.03-00 BC: Chapter 11: Conversion or dismissal 03/12/1999
200146058 09.11.05-00 BC: Chapter 11: Effect of confirmation (1141) 11/16/2001
200128001 09.11.07A-00 BCC: Chapter 11 (Reorganization): Liquidating trusts 07/13/2001
200518002 09.12.07-00 BANK. CODE CASES: Ch. 12: Taxes becoming payable while case pend 05/06/2005
200102002 09.13.00-00 BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) 01/12/2001
200246002 09.13.00-00 BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) 11/15/2002
200027049 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 07/07/2000
200028031 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 07/14/2000
200246002 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 11/15/2002
199929003 09.13.02-01 BCC: Discharge: Debts provided for by the plan 07/23/1999
200246002 09.13.03-00 BANK.CODE CASES: Ch.13: Effect of confirmation(1327) 11/15/2002
200941022 09.13.04-00 BC: Ch.13: Filing and allow post-petition claims(1305) 10/09/2009
200246002 09.18.00-00 BANKRUPTCY CODE CASES: Determination of secured status(506) 11/15/2002
200126031 09.19.00-00 BANKRUPTCY CODE CASES: Determination of tax liability(505) 06/29/2001
199952004 09.19.01-00 BC: Determ. of tax liab.: Amount /legality of any tax liability 12/31/1999
200013003 09.19.01-00 BC: Determ. of tax liab.: Amount /legality of any tax liability 03/31/2000
200128001 09.19.07-00 BANK. CODE CASES: Determination tax liab.: Tax effect of plan 07/13/2001
199929005 09.19A.00-00 BCC: ERISA plan 07/23/1999
200041029 09.19A.02-00 BCC: ERISA plan: Property of the estate 10/13/2000
200247025 09.22.00-00 BANKRUPTCY CODE CASES: Extension of time (Sec. 108) 11/22/2002
199910005 09.23.00-00 BANKRUPTCY CODE CASES: Interest 03/12/1999
200003042 09.24.00-00 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 01/21/2000
200006013 09.24.00-00 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 02/11/2000
200031030 09.26.00-00 BANKRUPTCY CODE CASES: Liens 08/04/2000
200246002 09.26.00-00 BANKRUPTCY CODE CASES: Liens 11/15/2002
200041029 09.26.04-00 BANKRUPTCY CODE CASES: Liens: Determination of secured status 10/13/2000
200634012 09.26.05-00 BC: Liens: Nondischargeable taxes (See also excep. to discharge) 08/25/2006
200246002 09.26.06-00 BANKRUPTCY CODE CASES: Liens: Notice of tax lien 11/15/2002
199945042 09.29.00-00 BANKRUPTCY CODE CASES: Penalties 11/12/1999
199949034 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 12/10/1999
200029002 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 07/21/2000
200051039 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 12/22/2000
200909038 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 02/27/2009
200603001 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 01/20/2006
201152017 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 12/30/2011
200304009 09.33.08-00 BCC: Proofs of claim: Time for filing 01/24/2003
199927037 09.35.00-00 BANKRUPTCY CODE CASES: Refunds 07/09/1999
199941002 09.35.00-00 BANKRUPTCY CODE CASES: Refunds 10/15/1999
199931036 09.35.02-00 BANKRUPTCY CODE CASES: Refunds: Erroneous 08/06/1999
199931036 09.35.04-00 BANKRUPTCY CODE CASES: Refunds: Property party 08/06/1999
200001035 09.35.05-00 BANKRUPTCY CODE CASES: Refunds: Setoff 01/07/2000
199941002 09.37.05-01 BC: Returns by truste/debtor: Indiv.: Elec. to close tax. year 10/15/1999
200235024 09.39.01-04 BANKRUPTCY CODE CASES: Setoff: Refunds: Taxes 08/30/2002
200939024 09.46.00-00 BANKRUPTCY CODE CASES:Turnover of property to the estate(542) 09/25/2009
201830012 1.02-00 Joint Returns and Surviving Spouses 07/27/2018
201729001 1.10-00 Unearned Income of Minor Children 07/21/2017
200543002 1.11-00 Maximum Capital Gains Rate 10/28/2005
200606021 1.11-00 Maximum Capital Gains Rate 02/10/2006
200752029 1.11-00 Maximum Capital Gains Rate 12/28/2007
200810010 1.11-00 Maximum Capital Gains Rate 03/07/2008
200949007 1.11-00 Maximum Capital Gains Rate 12/04/2009
201001016 1.11-00 Maximum Capital Gains Rate 01/08/2010
201105004 1.11-00 Maximum Capital Gains Rate 02/04/2011
201117013 1.11-00 Maximum Capital Gains Rate 04/29/2011
201343019 1.11-00 Maximum Capital Gains Rate 10/25/2013
201515001 1.11-00 Maximum Capital Gains Rate 04/10/2015
200701030 1.12-00 Other 01/05/2007
199904017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/29/1999
199911011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/19/1999
199912034 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/26/1999
199913022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/02/1999
199916043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/1999
199925004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/1999
199927022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/09/1999
199929021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/23/1999
199930036 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/30/1999
199933027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/20/1999
199940007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/08/1999
199951009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/24/1999
199951028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/24/1999
200010010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
200010011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
200010037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
200011005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/17/2000
200013025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/31/2000
200020010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200031041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/04/2000
200036019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/08/2000
200037009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200038014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/22/2000
200039001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/29/2000
200045028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/10/2000
200047011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/24/2000
200047046 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/24/2000
200103001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200103002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200103003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200103007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200103049 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200105039 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/02/2001
200105044 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/02/2001
200112031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/23/2001
200113007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/30/2001
200116016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/20/2001
200117002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2001
200118038 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/04/2001
200119047 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/11/2001
200121023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/25/2001
200121024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/25/2001
200127023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/06/2001
200127037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/06/2001
200128035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2001
200130010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/27/2001
200133002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/17/2001
200135002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2001
200135007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2001
200141022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/12/2001
200143019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/26/2001
200147028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/23/2001
200202033 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/11/2002
200207018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/15/2002
200209007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/01/2002
200209008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/01/2002
200210018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/08/2002
200210056 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/08/2002
200210061 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/08/2002
200213011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2002

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