IRS Written Determinations
Instructions: More Information:

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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Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201714031 501.32-00 04/07/2017
201714031 Income Inures v. does Not Inure to Private Individual 04/07/2017
201645016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201629009 501.07-03}Leases or Sales of Club Property 07/15/2016
201611020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/11/2016
201451045 501.33-00 Private v. Public Interest Served 12/19/2014
201451045 501.33-01 Trustees Serve Private Interest 12/19/2014
201451044 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/19/2014
201451044 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 12/19/2014
201451043 501.33-00 Private v. Public Interest Served 12/18/2014
201451043 501.33-01 Trustees Serve Private Interest 12/18/2014
201451036 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/19/2014
201451033 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/19/2014
201451033 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 12/19/2014
201451030 501.07-00 Social Clubs 12/19/2014
201447043 4943.03-00 Definition of Excess Business Holdings 11/21/2014
201447043 4944.05-00 Definitions 11/21/2014
201441018 Investment Income--Items Included 10/10/2014
201418019 368. 05/02/2014
201407031 ADMINISTRATION: Authority of officers of Internal Revenue 02/14/2014
201310028 NULL 03/08/2013
201305007 02/01/2013
201305007 02/01/2013
201234018 NULL 08/24/2012
201234017 NULL 08/24/2012
201222019 9114. 06/01/2012
201149015 165.00-00 Deductions For Losses 12/09/2011
201133007 61.00-00 Gross Income v. Not Gross Income 08/19/2011
201129028 7704.03-00 Qualifying Income 07/22/2011
201117014 6041.00-00; 61.00-00 04/29/2011
201114017 NULL 04/08/2011
201109014 2032.00-00; 9100.00-00 03/04/2011
201104036 6050.00-00 01/28/2011
201033023 2032.00-00; 9100.00-00 08/20/2010
200946037 199263A.03-00 11/13/2009
200941013 NULL 10/09/2009
200932016 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200931048 7651.00-00 Administration and Collection of Taxes in Possessions 07/31/2009
200926022 168.43-00 06/26/2009
200915046 NULL 04/10/2009
200840005 9100.15-0-0 10/03/2008
200816026 9100.22.00 04/18/2008
200814010 3401.01-00 Wages Subject to Withholding 04/04/2008
200737012 3 09/14/2007
200704042 408.03 Rollover Contributions 01/26/2007
200652044 412.06.00 Minimum Funding Waiver 12/29/2006
200649008 1362.0 12/08/2006
200543048 2642.-01-00 10/28/2005
200528007 9100.00-00 07/15/2005
200504024 2642.-01-00 01/28/2005
200501007 1362.01-3 01/07/2005
200446025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. 07/26/2004
200419029 9100.01 Section 42; Low-Income Housing Credit 05/07/2004
200345009 2601.00-0 Tax On Generation Skipping Transfers 11/07/2003
200312012 3121.02 Employment 03/21/2003
200305004 6213.08-00 Waiver of Restrictions 01/31/2003
200305003 6110.00-00 Pulled as duplicate 01/31/2003
200304030 6110.00-00 Pulled 01/23/2003
200304029 6110.00-00 Pulled 01/23/2003
200303009 9999.00-00 Pulled for Inspection 01/15/2003
200302018 This is a blank file used as an indicator that this item was pulled for inspection. 01/10/2003
200225047 9100.00-0 Extension of Time for Making Certain Elections 06/21/2002
200221037 877.00 Expatriation to Avoid Tax 05/24/2002
200213006 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 03/29/2002
200204003 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 01/25/2002
200204001 6501.00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/25/2002
200136006 81.02.00 TRANSFEREES AND FRAUDULENT CONVEYANCES: Assumption by contract 09/07/2001
200132002 62.02-03 Non-Reimbursements Arrangements 08/17/2005
200018020 2511.00 Transfers in General (Gift v. Not a Gift) 05/05/2000
200005019 3406.00 Backup Withholding 02/04/2000
199940002 62.02.00 PENALITES: Bankruptcy Act proceedings 10/08/1999
199928001 446.04-1 Specialized Basis 07/16/1999
199923005 4942.00 Taxes on Failure to Distribute Income 06/11/1999
199921003 62.02.00 PENALITES: Bankruptcy Act proceedings 05/28/1999
199919021 925.00-00, Transfer Pricing Rules 05/14/1999
199919016 368.05-00, Recapitalization (Type "E") 05/14/1999
199918022 162.05-23, Release From Contract 05/07/1999
199916023 72.00-00, Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/23/1999
201105037 9999.99-99 Issues in Case Not Yet Identified 02/04/2011
200848053 9999.99-99 Issues in Case Not Yet Identified 11/28/2008
200603026 9999.99-00 Bank Secrecy Act 01/20/2006
199919029 9999.99-00 Bank Secrecy Act 05/14/1999
201448032 9999.98-00 Not Able to Identify Under Present List 11/28/2014
201432027 9999.98-00 Not Able to Identify Under Present List 08/08/2014
201344009 9999.98-00 Not Able to Identify Under Present List 11/01/2013
201322043 9999.98-00 Not Able to Identify Under Present List 05/31/2013
201318034 9999.98-00 Not Able to Identify Under Present List 05/03/2013
201228056 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228054 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228053 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228052 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228051 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228050 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228049 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201226039 9999.98-00 Not Able to Identify Under Present List 06/29/2012
201222038 9999.98-00 Not Able to Identify Under Present List 06/01/2012
201201001 9999.98-00 Not Able to Identify Under Present List 01/06/2012
201150033 9999.98-00 Not Able to Identify Under Present List 12/16/2011
201130018 9999.98-00 Not Able to Identify Under Present List 07/29/2011
201125021 9999.98-00 Not Able to Identify Under Present List 06/24/2011
200914073 9999.98-00 Not Able to Identify Under Present List 04/03/2009
200913070 9999.98-00 Not Able to Identify Under Present List 03/27/2009
200909035 9999.98-00 Not Able to Identify Under Present List 02/27/2009
200909034 9999.98-00 Not Able to Identify Under Present List 02/27/2009
200851036 9999.98-00 Not Able to Identify Under Present List 12/19/2008
200851024 9999.98-00 Not Able to Identify Under Present List 12/19/2008
200849020 9999.98-00 Not Able to Identify Under Present List 12/05/2008
200849019 9999.98-00 Not Able to Identify Under Present List 12/05/2008
200841025 9999.98-00 Not Able to Identify Under Present List 10/10/2008
200829029 9999.98-00 Not Able to Identify Under Present List 07/18/2008
200827040 9999.98-00 Not Able to Identify Under Present List 07/04/2008
200826036 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826035 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826034 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826033 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826032 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826031 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826030 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826029 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826028 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826027 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826026 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826025 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826024 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826023 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826022 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826021 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826020 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826019 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826018 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826017 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826016 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826015 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826014 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826013 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826012 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826011 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826010 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826009 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826008 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826007 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826006 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826005 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826004 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826003 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826002 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826001 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200825046 9999.98-00 Not Able to Identify Under Present List 06/20/2008
200819022 9999.98-00 Not Able to Identify Under Present List 05/09/2008
200819021 9999.98-00 Not Able to Identify Under Present List 05/09/2008
200817061 9999.98-00 Not Able to Identify Under Present List 04/25/2008
200649036 9999.98-00 Not Able to Identify Under Present List 12/08/2006
200641011 9999.98-00 Not Able to Identify Under Present List 10/13/2006
200634040 9999.98-00 Not Able to Identify Under Present List 08/25/2006
200621032 9999.98-00 Not Able to Identify Under Present List 05/26/2006
200608023 9999.98-00 Not Able to Identify Under Present List 02/24/2006
200544011 9999.98-00 Not Able to Identify Under Present List 11/04/2005
200544010 9999.98-00 Not Able to Identify Under Present List 11/04/2005
200544009 9999.98-00 Not Able to Identify Under Present List 11/04/2005
200544008 9999.98-00 Not Able to Identify Under Present List 11/04/2005
200544004 9999.98-00 Not Able to Identify Under Present List 11/04/2005
200530031 9999.98-00 Not Able to Identify Under Present List 07/29/2005
200521030 9999.98-00 Not Able to Identify Under Present List 05/27/2005
200434001 9999.98-00 Not Able to Identify Under Present List 08/20/2004
200428002 9999.98-00 Not Able to Identify Under Present List 07/09/2004
200423001 9999.98-00 Not Able to Identify Under Present List 06/04/2004
200415007 9999.98-00 Not Able to Identify Under Present List 04/09/2004
200412009 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412008 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412007 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412006 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412005 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412004 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412003 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200407019 9999.98-00 Not Able to Identify Under Present List 02/13/2004
200404049 9999.98-00 Not Able to Identify Under Present List 01/23/2004
200346006 9999.98-00 Not Able to Identify Under Present List 11/14/2003
200339047 9999.98-00 Not Able to Identify Under Present List 09/26/2003
200338012 9999.98-00 Not Able to Identify Under Present List 09/19/2003
200336035 9999.98-00 Not Able to Identify Under Present List 09/05/2003
200336029 9999.98-00 Not Able to Identify Under Present List 09/05/2003
200334004 9999.98-00 Not Able to Identify Under Present List 08/22/2003
200332023 9999.98-00 Not Able to Identify Under Present List 08/08/2003
200328029 9999.98-00 Not Able to Identify Under Present List 07/11/2003
200322001 9999.98-00 Not Able to Identify Under Present List 05/30/2003
200319007 9999.98-00 Not Able to Identify Under Present List 05/09/2003
200316001 9999.98-00 Not Able to Identify Under Present List 04/18/2003
200312019 9999.98-00 Not Able to Identify Under Present List 03/21/2003
200312002 9999.98-00 Not Able to Identify Under Present List 03/21/2003
200303047 9999.98-00 Not Able to Identify Under Present List 01/17/2003
200246030 9999.98-00 Not Able to Identify Under Present List 11/15/2002
200245052 9999.98-00 Not Able to Identify Under Present List 11/08/2002
200243057 9999.98-00 Not Able to Identify Under Present List 10/25/2002
200242003 9999.98-00 Not Able to Identify Under Present List 10/18/2002
200241020 9999.98-00 Not Able to Identify Under Present List 10/11/2002
200241017 9999.98-00 Not Able to Identify Under Present List 10/11/2002
200240023 9999.98-00 Not Able to Identify Under Present List 10/04/2002
200240004 9999.98-00 Not Able to Identify Under Present List 10/04/2002
200221045 9999.98-00 Not Able to Identify Under Present List 05/24/2002
200220027 9999.98-00 Not Able to Identify Under Present List 05/17/2002

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