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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201447012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/21/2014
201447020 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/21/2014
201504009 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/23/2015
201523009 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 06/05/2015
201527010 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 07/03/2015
201544012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/30/2015
201605012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/29/2016
201710016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 03/10/2017
201735015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 09/01/2017
201749003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 12/08/2017
199925011 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/25/1999
199931042 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 08/06/1999
199935063 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/03/1999
200035020 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2000
200035025 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2000
200116012 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 04/20/2001
200152027 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 12/28/2001
200307004 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 02/14/2003
200339035 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/26/2003
200406003 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 02/06/2004
200524015 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/17/2005
200635009 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2006
200646017 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 11/17/2006
200724019 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/15/2007
200911003 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 03/13/2009
200923005 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/05/2009
200936012 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/04/2009
201050017 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 12/17/2010
201104020 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 01/28/2011
201110007 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 03/11/2011
201114010 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 04/08/2011
201213010 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 03/30/2012
201537022 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/11/2015
201735020 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2017
199925011 103.02-00 State and Local 06/25/1999
199926004 103.02-00 State and Local 07/02/1999
199950036 103.02-00 State and Local 12/17/1999
200022028 103.02-00 State and Local 06/02/2000
200336004 103.02-00 State and Local 09/05/2003
200413010 103.02-00 State and Local 03/26/2004
200527009 103.02-00 State and Local 07/08/2005
200537014 103.02-00 State and Local 09/16/2005
200629012 103.02-00 State and Local 07/21/2006
200646017 103.02-00 State and Local 11/17/2006
200911003 103.02-00 State and Local 03/13/2009
200923005 103.02-00 State and Local 06/05/2009
200936012 103.02-00 State and Local 09/04/2009
201050017 103.02-00 State and Local 12/17/2010
201104020 103.02-00 State and Local 01/28/2011
201114010 103.02-00 State and Local 04/08/2011

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