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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Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 200151004 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 12/21/2001 |
| 200209025 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 03/01/2002 |
| 200423014 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 06/04/2004 |
| 200910048 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 03/06/2009 |
| 201350033 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 12/13/2013 |
| 201403015 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 01/17/2014 |
| 201426025 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 06/27/2014 |
| 201436048 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 09/05/2014 |
| 201503011 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 01/16/2015 |
| 201521012 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 05/22/2015 |
| 201547004 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 11/20/2015 |
| 201716002 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 04/21/2017 |
| 199935053 | 705.02-00 | Adjustments to Basis | 09/03/1999 |
| 201929019 | 743.02-00 | Adjustments to Basis | 07/19/2019 |
| 199949001 | 961.00-00 | Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) | 12/10/1999 |
| 200141003 | 961.00-00 | Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) | 10/12/2001 |
| 201312032 | 01A.04.00-00 | ADMIN:LEGAL:Alternative Dispute Resolutions | 03/22/2013 |
| 201004026 | 01A.26.00-00 | ADMIN:LEGAL:Evaluations | 01/29/2010 |
| 200851061 | 01.00.00-00 | ADMINISTRATION | 12/19/2008 |
| 200910057 | 01.00.00-00 | ADMINISTRATION | 03/06/2009 |
| 200939003 | 2661.00-00 | Administration | 09/25/2009 |
| 200944040 | 01.00.00-00 | ADMINISTRATION | 10/30/2009 |
| 201005049 | 01.00.00-00 | ADMINISTRATION | 02/05/2010 |
| 201319016 | 7651.00-00 | Administration and Collection of Taxes in Possessions | 05/10/2013 |
| 199908009 | 2053.05-00 | Administration Expenses in General | 02/26/1999 |
| 199910003 | 2053.05-00 | Administration Expenses in General | 03/12/1999 |
| 200449031 | 2053.05-00 | Administration Expenses in General | 12/03/2004 |
| 200513028 | 2053.05-00 | Administration Expenses in General | 04/01/2005 |
| 201107022 | 7506.00-00 | Administration of Real Estate Acquired by U.S. | 02/18/2011 |
| 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 |
| 200851085 | 6227.00-00 | Administrative Adjustments Requests | 12/19/2008 |
| 200851101 | 6227.00-00 | Administrative Adjustments Requests | 12/19/2008 |
| 200917038 | 6227.00-00 | Administrative Adjustments Requests | 04/24/2009 |
| 200917040 | 6227.00-00 | Administrative Adjustments Requests | 04/24/2009 |
| 200920038 | 6227.00-00 | Administrative Adjustments Requests | 05/15/2009 |
| 200937037 | 6227.00-00 | Administrative Adjustments Requests | 09/11/2009 |
| 200941027 | 6227.00-00 | Administrative Adjustments Requests | 10/09/2009 |
| 200945050 | 6227.00-00 | Administrative Adjustments Requests | 11/06/2009 |
| 200947047 | 6227.00-00 | Administrative Adjustments Requests | 11/20/2009 |
| 200947048 | 6227.00-00 | Administrative Adjustments Requests | 11/20/2009 |
| 200949045 | 6227.00-00 | Administrative Adjustments Requests | 12/04/2009 |
| 201012058 | 6227.00-00 | Administrative Adjustments Requests | 03/26/2010 |
| 201016067 | 6227.00-00 | Administrative Adjustments Requests | 04/23/2010 |
| 201016077 | 6227.00-00 | Administrative Adjustments Requests | 04/23/2010 |
| 201035021 | 6227.00-00 | Administrative Adjustments Requests | 09/03/2010 |
| 201042029 | 6227.00-00 | Administrative Adjustments Requests | 10/22/2010 |
| 201048043 | 6227.00-00 | Administrative Adjustments Requests | 12/03/2010 |
| 201049032 | 6227.00-00 | Administrative Adjustments Requests | 12/10/2010 |
| 201102060 | 6227.00-00 | Administrative Adjustments Requests | 01/14/2011 |
| 201102061 | 6227.00-00 | Administrative Adjustments Requests | 01/14/2011 |
| 201116023 | 6227.00-00 | Administrative Adjustments Requests | 04/22/2011 |
| 201140023 | 6227.00-00 | Administrative Adjustments Requests | 10/07/2011 |
| 201303014 | 6227.00-00 | Administrative Adjustments Requests | 01/18/2013 |
| 201311025 | 6227.00-00 | Administrative Adjustments Requests | 03/15/2013 |
| 201413008 | 6227.00-00 | Administrative Adjustments Requests | 03/28/2014 |
| 201418047 | 6227.00-00 | Administrative Adjustments Requests | 05/02/2014 |
| 201513001 | 6227.00-00 | Administrative Adjustments Requests | 03/27/2015 |
| 201526014 | 6227.00-00 | Administrative Adjustments Requests | 06/26/2015 |
| 201906007 | 6227.00-00 | Administrative Adjustments Requests | 02/08/2019 |
| 200143032 | 9114.09-00 | Administrative Assistance Treaties | 10/26/2001 |
| 200535001 | 6331.03-00 | Administrative Policy | 09/02/2005 |
| 200916029 | 6331.03-00 | Administrative Policy | 04/17/2009 |
| 201017044 | 6331.03-00 | Administrative Policy | 04/30/2010 |
| 200010036 | 675.00-00 | Administrative Powers | 03/10/2000 |
| 200022048 | 675.00-00 | Administrative Powers | 06/02/2000 |
| 200546052 | 675.00-00 | Administrative Powers | 11/18/2005 |
| 200546053 | 675.00-00 | Administrative Powers | 11/18/2005 |
| 200546054 | 675.00-00 | Administrative Powers | 11/18/2005 |
| 200546055 | 675.00-00 | Administrative Powers | 11/18/2005 |
| 200548035 | 675.00-00 | Administrative Powers | 12/02/2005 |
| 200852016 | 675.00-00 | Administrative Powers | 12/26/2008 |
| 200913001 | 675.00-00 | Administrative Powers | 03/27/2009 |
| 200923024 | 675.00-00 | Administrative Powers | 06/05/2009 |
| 201235006 | 675.00-00 | Administrative Powers | 08/31/2012 |
| 201507008 | 675.00-00 | Administrative Powers | 02/13/2015 |
| 199916012 | 6201.01-00 | Administrative Procedures | 04/23/1999 |
| 201211018 | 6201.01-00 | Administrative Procedures | 03/16/2012 |
| 201211022 | 6201.01-00 | Administrative Procedures | 03/16/2012 |
| 201909009 | 6201.01-00 | Administrative Procedures | 03/01/2019 |
| 200446024 | 263A.04-04 | Administrative, Service, or Support Activities Allocation Methods | 11/12/2004 |
| 200609018 | 263A.04-04 | Administrative, Service, or Support Activities Allocation Methods | 03/03/2006 |
| 200624067 | 263A.04-04 | Administrative, Service, or Support Activities Allocation Methods | 06/16/2006 |
| 200626044 | 263A.04-04 | Administrative, Service, or Support Activities Allocation Methods | 06/30/2006 |
| 200736026 | 263A.04-04 | Administrative, Service, or Support Activities Allocation Methods | 09/07/2007 |
| 200946035 | 263A.04-04 | Administrative, Service, or Support Activities Allocation Methods | 11/13/2009 |
| 201333013 | 982.00-00 | Admissibility of Documentation Maintained in Foreign Countries | 08/16/2013 |
| 199922006 | 7453.18-00 | Admission and Denials of Pleaded Facts | 06/04/1999 |
| 200431013 | 7453.02-00 | Admission to Practice | 07/30/2004 |
| 200431015 | 7453.02-00 | Admission to Practice | 07/30/2004 |
| 201211021 | 36C.00-00 | Adoption Expenses | 03/16/2012 |
| 201212015 | 36C.00-00 | Adoption Expenses | 03/23/2012 |
| 201509037 | 36C.00-00 | Adoption Expenses | 02/27/2015 |
| 199923009 | 337.01-00 | Adoption of Plan and 12-Month Period | 06/11/1999 |
| 200006006 | 6511.02-01 | Advance Payment | 02/11/2000 |
| 200037006 | 149.03-00 | Advance Refundings | 09/15/2000 |
| 200139007 | 149.03-00 | Advance Refundings | 09/28/2001 |
| 200229020 | 149.03-00 | Advance Refundings | 07/19/2002 |
| 200315012 | 149.03-00 | Advance Refundings | 04/11/2003 |
| 200441021 | 149.03-00 | Advance Refundings | 10/08/2004 |
| 201811009 | 149.03-00 | Advance Refundings | 03/16/2018 |
| 201843009 | 149.03-00 | Advance Refundings | 10/26/2018 |
| 200103006 | 61.16-01 | Advance Rentals and Bonuses | 01/19/2001 |
| 200515021 | 509.02-03 | Advance Rulings | 04/15/2005 |
| 200102051 | 512.05-00 | Advertising (See Also 0501.26-02) | 01/12/2001 |
| 200128059 | 512.05-00 | Advertising (See Also 0501.26-02) | 07/13/2001 |
| 201405029 | 512.05-00 | Advertising (See Also 0501.26-02) | 01/31/2014 |
| 201837014 | 512.05-00 | Advertising (See Also 0501.26-02) | 09/14/2018 |
| 199939035 | 162.04-01 | Advertising and Good Will | 10/01/1999 |
| 199914035 | 513.02-00 | Advertising, etc., Activities | 04/09/1999 |
| 200041034 | 513.02-00 | Advertising, etc., Activities | 10/13/2000 |
| 200102051 | 513.02-00 | Advertising, etc., Activities | 01/12/2001 |
| 200225046 | 513.02-00 | Advertising, etc., Activities | 06/21/2002 |
| 200303062 | 513.02-00 | Advertising, etc., Activities | 01/17/2003 |
| 201811016 | 513.02-00 | Advertising, etc., Activities | 03/16/2018 |
| 201837014 | 513.02-00 | Advertising, etc., Activities | 09/14/2018 |
| 200147035 | 263.11-00 | Advertising, Good Will, Expansion | 11/23/2001 |
| 200217007 | 263.11-00 | Advertising, Good Will, Expansion | 04/26/2002 |
| 199925009 | 162.04-09 | Advertising--Contests, Prizes, etc. | 06/25/1999 |
| 200121006 | 162.04-09 | Advertising--Contests, Prizes, etc. | 05/25/2001 |
| 200128004 | 162.21-15 | Aerospace ISP - Deductibility of Illegal Bribes, Kickbacks and Other Payments | 07/13/2001 |
| 199941015 | 6231.05-00 | Affected Item | 10/15/1999 |
| 199950008 | 6231.05-00 | Affected Item | 12/17/1999 |
| 200011048 | 6231.05-00 | Affected Item | 03/17/2000 |
| 200217031 | 6231.05-00 | Affected Item | 04/26/2002 |
| 200848034 | 6231.05-00 | Affected Item | 11/28/2008 |
| 200912013 | 6231.05-00 | Affected Item | 03/20/2009 |
| 200912014 | 6231.05-00 | Affected Item | 03/20/2009 |
| 200931054 | 6231.05-00 | Affected Item | 07/31/2009 |
| 200945044 | 6231.05-00 | Affected Item | 11/06/2009 |
| 200947044 | 6231.05-00 | Affected Item | 11/20/2009 |
| 201008040 | 6231.05-00 | Affected Item | 02/26/2010 |
| 201011011 | 6231.05-00 | Affected Item | 03/19/2010 |
| 201011012 | 6231.05-00 | Affected Item | 03/19/2010 |
| 201012049 | 6231.05-00 | Affected Item | 03/26/2010 |
| 201017045 | 6231.05-00 | Affected Item | 04/30/2010 |
| 201017050 | 6231.05-00 | Affected Item | 04/30/2010 |
| 201020013 | 6231.05-00 | Affected Item | 05/21/2010 |
| 201033037 | 6231.05-00 | Affected Item | 08/20/2010 |
| 201034021 | 6231.05-00 | Affected Item | 08/27/2010 |
| 201042036 | 6231.05-00 | Affected Item | 10/22/2010 |
| 201109020 | 6231.05-00 | Affected Item | 03/04/2011 |
| 201109021 | 6231.05-00 | Affected Item | 03/04/2011 |
| 201138035 | 6231.05-00 | Affected Item | 09/23/2011 |
| 201138040 | 6231.05-00 | Affected Item | 09/23/2011 |
| 201206017 | 6231.05-00 | Affected Item | 02/10/2012 |
| 201210036 | 6231.05-00 | Affected Item | 03/09/2012 |
| 201324018 | 6231.05-00 | Affected Item | 06/13/2013 |
| 201447036 | 6231.05-00 | Affected Item | 11/21/2014 |
| 201515029 | 6231.05-00 | Affected Item | 04/10/2015 |
| 201614034 | 6231.05-00 | Affected Item | 04/01/2016 |
| 200252060 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 12/27/2002 |
| 200329028 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 07/18/2003 |
| 200438015 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 09/17/2004 |
| 200503013 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 01/21/2005 |
| 201007045 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 02/19/2010 |
| 201015031 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 04/16/2010 |
| 201015032 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 04/16/2010 |
| 201017008 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 04/30/2010 |
| 201025024 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 06/25/2010 |
| 201103010 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 01/21/2011 |
| 201148002 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 12/02/2011 |
| 201148006 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 12/02/2011 |
| 201306007 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 02/08/2013 |
| 201306008 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 02/08/2013 |
| 201310016 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 03/08/2013 |
| 201315019 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 04/12/2013 |
| 201325010 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 06/21/2013 |
| 201328027 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 07/12/2013 |
| 201430002 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 07/25/2014 |
| 201435005 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 08/29/2014 |
| 201505006 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 01/30/2015 |
| 201538015 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 09/18/2015 |
| 201649012 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 12/02/2016 |
| 201709004 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 03/03/2017 |
| 200032008 | 1502.91-00 | Affiliated v. Not Affiliated | 08/11/2000 |
| 200318026 | 42.02-02 | After 1987 | 05/02/2003 |
| 201302025 | 6404.01-02 | After Limitation Period | 01/11/2013 |
| 200050009 | 453A.05-02 | After Revocation | 12/15/2000 |
| 200410023 | 72.20-01 | Age 59 1/2 | 03/05/2004 |
| 200450057 | 72.20-01 | Age 59 1/2 | 12/10/2004 |
| 200650023 | 72.20-01 | Age 59 1/2 | 12/15/2006 |
| 201211015 | 6013.01-01 | Agent or Guardian | 03/16/2012 |
| 200034003 | 61.29-00 | Agents--Conduits | 08/25/2000 |
| 200136008 | 61.29-00 | Agents--Conduits | 09/07/2001 |
| 200151014 | 61.29-00 | Agents--Conduits | 12/21/2001 |
| 200247035 | 61.29-00 | Agents--Conduits | 11/22/2002 |
| 200439017 | 61.29-00 | Agents--Conduits | 09/24/2004 |
| 199938039 | 507.07-00 | Aggregate Tax Benefit | 09/24/1999 |
| 199940035 | 507.07-00 | Aggregate Tax Benefit | 10/08/1999 |
| 200616008 | 507.07-00 | Aggregate Tax Benefit | 04/21/2006 |
| 201013065 | 507.07-00 | Aggregate Tax Benefit | 04/02/2010 |
| 201013066 | 507.07-00 | Aggregate Tax Benefit | 04/02/2010 |
| 201244020 | 507.07-00 | Aggregate Tax Benefit | 11/02/2012 |
| 201603033 | 507.07-00 | Aggregate Tax Benefit | 01/15/2016 |
| 201603034 | 507.07-00 | Aggregate Tax Benefit | 01/15/2016 |
| 201824013 | 507.07-00 | Aggregate Tax Benefit | 06/15/2018 |
| 201405002 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 01/31/2014 |
| 201746019 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 11/17/2017 |
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