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 Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
200026013 103.02-01 Political Subdivisions 06/30/2000
200143025 103.02-01 Political Subdivisions 10/26/2001
200204032 103.02-01 Political Subdivisions 01/25/2002
200227023 103.02-01 Political Subdivisions 07/05/2002
200305005 103.02-01 Political Subdivisions 01/31/2003
200306001 103.02-01 Political Subdivisions 02/07/2003
200314024 103.02-01 Political Subdivisions 04/04/2003
200619024 103.02-01 Political Subdivisions 05/12/2006
200635009 103.02-01 Political Subdivisions 09/01/2006
200646017 103.02-01 Political Subdivisions 11/17/2006
200820012 103.02-01 Political Subdivisions 05/16/2008
200837004 103.02-01 Political Subdivisions 09/12/2008
200923005 103.02-01 Political Subdivisions 06/05/2009
201104020 103.02-01 Political Subdivisions 01/28/2011
201114010 103.02-01 Political Subdivisions 04/08/2011
201334038 103.02-01 Political Subdivisions 08/23/2013
201445002 103.02-01 Political Subdivisions 11/07/2014
201741010 103.02-01 Political Subdivisions 10/13/2017
201816007 103.02-01 Political Subdivisions 04/20/2018
200238001 103.02-02 On Behalf Of 09/20/2002
200646017 103.02-02 On Behalf Of 11/17/2006
200718002 103.02-02 On Behalf Of 05/04/2007
200718027 103.02-02 On Behalf Of 05/04/2007
200829008 103.02-02 On Behalf Of 07/18/2008
200836005 103.02-02 On Behalf Of 09/05/2008
200911003 103.02-02 On Behalf Of 03/13/2009
200936012 103.02-02 On Behalf Of 09/04/2009
201104020 103.02-02 On Behalf Of 01/28/2011
201442037 103.02-02 On Behalf Of 10/17/2014
201702009 103.02-02 On Behalf Of 01/13/2017
199926004 103.06-00 Industrial Development Bonds (Repealed But See 141.00-00|et. seq.) 07/02/1999
200928018 103.06-00 R 1986 Industrial Development Bonds (Repealed But See 141.00-00|et. seq.) 07/10/2009
200551019 103.06-08 Local Electric or Gas Facilities (Repealed But See 142.06-00) 12/23/2005
200329004 103.12-00 Transitional Rules 07/18/2003
200942037 103.12-00 Transitional Rules 10/16/2009
200209005 103.12-04 Established State Programs 03/01/2002
200414021 103.12-04 Established State Programs 04/02/2004
200002014 103.12-05 Specific Facilities 01/14/2000
199926045 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/02/1999
199931002 1031.00-00 Exchange of Property Held for Productive Use or Investment 08/06/1999
199935065 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/03/1999
200012062 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/24/2000
200012063 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/24/2000
200012064 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/24/2000
200027028 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/07/2000
200039005 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/29/2000
200048021 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/01/2000
200105004 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/02/2001
200118023 1031.00-00 Exchange of Property Held for Productive Use or Investment 05/04/2001
200131014 1031.00-00 Exchange of Property Held for Productive Use or Investment 08/03/2001

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