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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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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