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
200111037 9114.03-06 Canada 03/16/2001
200111027 9114.03-06 Canada 03/16/2001
200110019 9114.03-06 Canada 03/09/2001
200047041 9114.03-06 Canada 11/24/2000
200035027 9114.03-06 Canada 09/01/2000
200019040 9114.03-06 Canada 05/12/2000
199949029 9114.03-06 Canada 12/10/1999
200604023 9114.03-02 Australia 01/27/2006
200416008 9114.03-02 Australia 04/16/2004
199935058 9114.02-18 Pensions, Annuities, Alimony, and Child Support 09/03/1999
199912028 9114.02-16 Limitation on Benefits 03/26/1999
199947027 9114.02-12 Royalties 11/26/1999
199913029 9114.01-26 Exchange of Information and Administrative Assistance 04/02/1999
200251003 9114.01-20 Students and Trainees 12/20/2002
199938031 9114.01-17 Artistes and Athletes 09/24/1999
201028027 9114.01-14 Independent Personal Services 07/16/2010
201028026 9114.01-14 Independent Personal Services 07/16/2010
201027041 9114.01-14 Independent Personal Services 07/09/2010
201519003 9114.01-12 Royalties 05/08/2015
200848071 9114.01-02 Taxes Covered 11/28/2008
200817037 9114.00-00 Tax Conventions (See Also 894.01-00|through 894.12-00) 04/25/2008
200953028 9113.02-00 Assumption by Contract 01/01/2010
200221002 9111.19-02 Related Civil Action 05/24/2002
200206008 9111.19-02 Related Civil Action 02/08/2002
200143005 9111.19-01 Related Criminal Action 10/26/2001
200010001 9111.19-01 Related Criminal Action 03/10/2000
200221002 9111.19-00 Collateral Estoppel 05/24/2002
200221002 9111.14-00 Res Judicata 05/24/2002
201052004 9111.09-00 Equitable Remedies 12/30/2010
199910004 9111.00-00 Miscellaneous Legal Proceedings 03/12/1999
201743014 911.11-03 Reelection 10/27/2017
201620006 911.11-03 Reelection 05/13/2016
201538016 911.11-03 Reelection 09/18/2015
201517004 911.11-03 Reelection 04/24/2015
201511017 911.11-03 Reelection 03/13/2015
201509027 911.11-03 Reelection 02/27/2015
201504002 911.11-03 Reelection 01/23/2015
201444023 911.11-03 Reelection 10/31/2014
201433002 911.11-03 Reelection 08/15/2014
201429015 911.11-03 Reelection 07/18/2014
201347016 911.11-03 Reelection 11/22/2013
201344007 911.11-03 Reelection 11/01/2013
201308023 911.11-03 Reelection 02/22/2013
201231006 911.11-03 Reelection 08/03/2012
201152012 911.11-03 Reelection 12/30/2011
201147003 911.11-03 Reelection 11/25/2011
201105011 911.11-03 Reelection 02/04/2011
201047015 911.11-03 Reelection 11/26/2010
201023051 911.11-03 Reelection 06/11/2010
200450031 911.11-03 Reelection 12/10/2004
200441020 911.11-03 Reelection 10/08/2004
200416007 911.11-03 Reelection 04/16/2004
200346015 911.11-03 Reelection 11/14/2003
200248025 911.11-03 Reelection 11/29/2002
200230012 911.11-03 Reelection 07/26/2002
200025019 911.11-03 Reelection 06/23/2000
201650006 911.11-01 Timely filed returns 12/09/2016
201539018 911.11-01 Timely filed returns 09/25/2015
201507016 911.11-01 Timely filed returns 02/13/2015
201507013 911.11-01 Timely filed returns 02/13/2015
200633006 911.11-01 Timely filed returns 08/18/2006
200631005 911.11-01 Timely filed returns 08/04/2006
201650006 911.11-00 Election 12/09/2016
201620006 911.11-00 Election 05/13/2016
201539018 911.11-00 Election 09/25/2015
201507016 911.11-00 Election 02/13/2015
201507013 911.11-00 Election 02/13/2015
201119011 911.11-00 Election 05/13/2011
200226010 911.11-00 Election 06/28/2002
200202072 911.11-00 Election 01/11/2002
199937041 911.08-01 Definition of Employee 09/17/1999
199918055 911.06-03 Year Attributable To 05/07/1999
199915006 911.06-01 Earned Income v. Not Earned Income 04/16/1999
199913007 911.06-01 Earned Income v. Not Earned Income 04/02/1999
201729001 911.00-00 Citizens or Residents of the United States Living Abroad 07/21/2017
201620006 911.00-00 Citizens or Residents of the United States Living Abroad 05/13/2016
201538016 911.00-00 Citizens or Residents of the United States Living Abroad 09/18/2015
201313023 911.00-00 Citizens or Residents of the United States Living Abroad 03/29/2013
200848062 911.00-00 Citizens or Residents of the United States Living Abroad 11/28/2008
200848058 911.00-00 Citizens or Residents of the United States Living Abroad 11/28/2008
201330035 9103.02-00 Practice 07/26/2013
201329015 9103.02-00 Practice 07/19/2013
200022013 9103.02-00 Practice 06/02/2000
200022012 9103.02-00 Practice 06/02/2000
201736021 9103.01-00 Authority 09/08/2017
201036021 9103.00-00 Attorneys 09/10/2010
201351023 9102.01-00 Revenue Procedures 12/20/2013
201527042 9100-00-00 Extension of Time for Making Certain Elections 07/03/2015
201827003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ยง 6018(a)) 07/06/2018
201737009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/15/2017
201737004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/15/2017
201736014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/08/2017
201736011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/08/2017
201736010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/08/2017
201735018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017

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