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 Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
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
200317036 419.13-00 Aggregation Rules 04/25/2003
201024013 460.05-03 Aggregation Rules 06/18/2010
201225019 419.13-00 Aggregation Rules 06/22/2012
199917009 3121.08-00 Agreements Between Domestic Corporations and Foreign Subsidiaries 04/30/1999
199917010 3121.08-00 Agreements Between Domestic Corporations and Foreign Subsidiaries 04/30/1999
200806011 199.06-00 Agricultural and Horticultural Cooperatives 02/08/2008
200838011 199.06-00 Agricultural and Horticultural Cooperatives 09/19/2008
200843015 199.06-00 Agricultural and Horticultural Cooperatives 10/24/2008
200843016 199.06-00 Agricultural and Horticultural Cooperatives 10/24/2008
200852022 199.06-00 Agricultural and Horticultural Cooperatives 12/26/2008
200909016 199.06-00 Agricultural and Horticultural Cooperatives 02/27/2009
200909020 199.06-00 Agricultural and Horticultural Cooperatives 02/27/2009
200930035 199.06-00 Agricultural and Horticultural Cooperatives 07/24/2009
200942022 199.06-00 Agricultural and Horticultural Cooperatives 10/16/2009
200946020 199.06-00 Agricultural and Horticultural Cooperatives 11/13/2009
200946021 199.06-00 Agricultural and Horticultural Cooperatives 11/13/2009
200949018 199.06-00 Agricultural and Horticultural Cooperatives 12/04/2009
201002009 199.06-00 Agricultural and Horticultural Cooperatives 01/15/2010
201008043 199.06-00 Agricultural and Horticultural Cooperatives 02/26/2010
201010013 199.06-00 Agricultural and Horticultural Cooperatives 03/12/2010
201015018 199.06-00 Agricultural and Horticultural Cooperatives 04/16/2010
201022005 199.06-00 Agricultural and Horticultural Cooperatives 06/04/2010

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