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
201852017 614.04-00 Aggregating Non-Operating Mineral Interests 02/01/2019
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
201022006 199.06-00 Agricultural and Horticultural Cooperatives 06/04/2010
201023011 199.06-00 Agricultural and Horticultural Cooperatives 06/11/2010
201024030 199.06-00 Agricultural and Horticultural Cooperatives 06/18/2010
201024031 199.06-00 Agricultural and Horticultural Cooperatives 06/18/2010
201034015 199.06-00 Agricultural and Horticultural Cooperatives 08/27/2010
201041002 199.06-00 Agricultural and Horticultural Cooperatives 10/15/2010
201041004 199.06-00 Agricultural and Horticultural Cooperatives 10/15/2010
201043008 199.06-00 Agricultural and Horticultural Cooperatives 10/29/2010
201046001 199.06-00 Agricultural and Horticultural Cooperatives 11/19/2010
201048018 199.06-00 Agricultural and Horticultural Cooperatives 12/03/2010
201049007 199.06-00 Agricultural and Horticultural Cooperatives 12/10/2010
201050027 199.06-00 Agricultural and Horticultural Cooperatives 12/17/2010
201105015 199.06-00 Agricultural and Horticultural Cooperatives 02/04/2011
201115009 199.06-00 Agricultural and Horticultural Cooperatives 04/15/2011
201115010 199.06-00 Agricultural and Horticultural Cooperatives 04/15/2011
201118009 199.06-00 Agricultural and Horticultural Cooperatives 05/06/2011
201120008 199.06-00 Agricultural and Horticultural Cooperatives 05/20/2011
201126012 199.06-00 Agricultural and Horticultural Cooperatives 07/01/2011
201138002 199.06-00 Agricultural and Horticultural Cooperatives 09/23/2011
201138029 199.06-00 Agricultural and Horticultural Cooperatives 09/23/2011
201152006 199.06-00 Agricultural and Horticultural Cooperatives 12/30/2011
201216011 199.06-00 Agricultural and Horticultural Cooperatives 04/20/2012
201219001 199.06-00 Agricultural and Horticultural Cooperatives 05/11/2012
201250009 199.06-00 Agricultural and Horticultural Cooperatives 12/14/2012
201601004 199.06-00 Agricultural and Horticultural Cooperatives 12/31/2015
201750003 199.06-00 Agricultural and Horticultural Cooperatives 12/15/2017
200851059 3121.06-00 Agricultural Labor 12/19/2008
200552019 501.05-01 Agriculture and Horticulture Organizations 12/30/2005
200720028 501.05-01 Agriculture and Horticulture Organizations 05/18/2007
200834022 501.05-01 Agriculture and Horticulture Organizations 08/22/2008
201016088 501.05-01 Agriculture and Horticulture Organizations 04/23/2010
201030035 501.05-01 Agriculture and Horticulture Organizations 07/30/2010
201136027 501.05-01 Agriculture and Horticulture Organizations 09/09/2011
201205011 501.05-01 Agriculture and Horticulture Organizations 02/03/2012
201205015 501.05-01 Agriculture and Horticulture Organizations 02/03/2012
201233018 501.05-01 Agriculture and Horticulture Organizations 08/17/2012
201327015 501.05-01 Agriculture and Horticulture Organizations 07/05/2013
201508011 501.05-01 Agriculture and Horticulture Organizations 02/20/2015
201640024 501.05-01 Agriculture and Horticulture Organizations 09/30/2016
201716049 501.05-01 Agriculture and Horticulture Organizations 04/21/2017
201729021 501.05-01 Agriculture and Horticulture Organizations 07/21/2017
201746027 501.05-01 Agriculture and Horticulture Organizations 11/17/2017
201824014 501.05-01 Agriculture and Horticulture Organizations 06/15/2018
201849012 501.05-01 Agriculture and Horticulture Organizations 12/07/2018
201905005 501.05-01 Agriculture and Horticulture Organizations 02/01/2019
201532034 45O.00-00 Agriculture Chemicals Security Credit 08/07/2015
201624022 45O.00-00 Agriculture Chemicals Security Credit 06/10/2016
200201008 142.03-00 Airports, Docks and Wharves, and Mass Commuting 01/04/2002
200237016 142.03-00 Airports, Docks and Wharves, and Mass Commuting 09/13/2002
201847001 142.03-00 Airports, Docks and Wharves, and Mass Commuting 11/23/2018
200329018 646.00-00 Alaska Native Settlement Trusts 07/18/2003
200329019 646.00-00 Alaska Native Settlement Trusts 07/18/2003
200021034 40.00-00 Alcohol Used as Fuel 05/26/2000
200046023 40.00-00 Alcohol Used as Fuel 11/17/2000
200613032 40.00-00 Alcohol Used as Fuel 03/31/2006
200935022 40.00-00 Alcohol Used as Fuel 08/28/2009
201042018 40.00-00 Alcohol Used as Fuel 10/22/2010
201125008 40.00-00 Alcohol Used as Fuel 06/24/2011
201203015 40.00-00 Alcohol Used as Fuel 01/20/2012
200514009 876.02-00 Alien Residents of Guam, American, Samoa, or the Northern Mariana Islands 04/08/2005
200233022 215.00-00 Alimony, etc., Payments 08/16/2002
200246029 215.00-00 Alimony, etc., Payments 11/15/2002
200251004 215.00-00 Alimony, etc., Payments 12/20/2002
200638008 215.00-00 Alimony, etc., Payments 09/22/2006
200827030 215.00-00 Alimony, etc., Payments 07/04/2008
200843029 215.00-00 Alimony, etc., Payments 10/24/2008
201206005 215.00-00 Alimony, etc., Payments 02/10/2012
201246005 215.00-00 Alimony, etc., Payments 11/16/2012
200127039 71.00-00 Alimony--Separate Maintenance Payments 07/06/2001
200141036 71.00-00 Alimony--Separate Maintenance Payments 10/12/2001
200233022 71.00-00 Alimony--Separate Maintenance Payments 08/16/2002
200246029 71.00-00 Alimony--Separate Maintenance Payments 11/15/2002
200444026 71.00-00 Alimony--Separate Maintenance Payments 10/29/2004
200536014 71.00-00 Alimony--Separate Maintenance Payments 09/09/2005
200638008 71.00-00 Alimony--Separate Maintenance Payments 09/22/2006
200720007 71.00-00 Alimony--Separate Maintenance Payments 05/18/2007
200923027 71.00-00 Alimony--Separate Maintenance Payments 06/05/2009
201206005 71.00-00 Alimony--Separate Maintenance Payments 02/10/2012
201531013 71.00-00 Alimony--Separate Maintenance Payments 07/31/2015
201648001 71.00-00 Alimony--Separate Maintenance Payments 11/25/2016
200151011 167.14-00 All Industries ISP - Amortization of Order Backlog (Inventory) 12/21/2001
200009058 4947.01-00 All Unexpired Interests Devoted to Section 170(c)(2)(B) Purposes 03/03/2000
200043051 4947.01-00 All Unexpired Interests Devoted to Section 170(c)(2)(B) Purposes 10/27/2000
200235035 4947.01-00 All Unexpired Interests Devoted to Section 170(c)(2)(B) Purposes 08/30/2002
199935008 861.08-01 Allocation 09/03/1999
200234020 861.08-01 Allocation 08/23/2002
200235022 861.08-01 Allocation 08/30/2002
200241014 861.08-01 Allocation 10/11/2002
200045010 861.16-00 Allocation and Apportion of Other Expenses 11/10/2000
200215010 861.08-00 Allocation and Apportionment of Deductions (In General) 04/12/2002
200441030 861.08-00 Allocation and Apportionment of Deductions (In General) 10/08/2004
201446018 861.08-00 Allocation and Apportionment of Deductions (In General) 11/14/2014
201714029 861.08-00 Allocation and Apportionment of Deductions (In General) 04/07/2017
199913011 861.09-00 Allocation and Apportionment of Interest Expense (In General) 04/02/1999
200004043 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/28/2000
200134007 861.09-00 Allocation and Apportionment of Interest Expense (In General) 08/24/2001
200920034 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/15/2009
201024042 861.09-00 Allocation and Apportionment of Interest Expense (In General) 06/18/2010
201119026 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/13/2011
201320017 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/17/2013
201335008 861.09-00 Allocation and Apportionment of Interest Expense (In General) 08/30/2013
201423001 861.09-00 Allocation and Apportionment of Interest Expense (In General) 06/06/2014
201505036 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/30/2015
201638012 861.09-00 Allocation and Apportionment of Interest Expense (In General) 09/16/2016
201701018 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/06/2017
201702036 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/13/2017
201718034 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/05/2017
201718035 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/05/2017
201744014 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017
201744015 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017
201744016 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017
201812007 861.09-00 Allocation and Apportionment of Interest Expense (In General) 03/23/2018
201812008 861.09-00 Allocation and Apportionment of Interest Expense (In General) 03/23/2018
200207012 861.15-00 Allocation Apportionment of Research and Experimental Expenditures (In General) 02/15/2002
200243020 861.15-00 Allocation Apportionment of Research and Experimental Expenditures (In General) 10/25/2002
199918022 263.14-00 Allocation Between Capital Expenditure and Expense 05/07/1999
200008005 263.14-00 Allocation Between Capital Expenditure and Expense 02/25/2000
200202026 263.14-00 Allocation Between Capital Expenditure and Expense 01/11/2002
200811021 263.14-00 Allocation Between Capital Expenditure and Expense 03/14/2008
201234026 263.14-00 Allocation Between Capital Expenditure and Expense 08/24/2012
201234027 263.14-00 Allocation Between Capital Expenditure and Expense 08/24/2012
201827009 263.14-00 Allocation Between Capital Expenditure and Expense 07/06/2018
201850013 263.14-00 Allocation Between Capital Expenditure and Expense 12/14/2018
201908013 263.14-00 Allocation Between Capital Expenditure and Expense 02/22/2019
201930024 263.14-00 Allocation Between Capital Expenditure and Expense 07/26/2019
199936025 468.03-00 Allocation for Property where Election not in Effect 09/10/1999
199936026 468.03-00 Allocation for Property where Election not in Effect 09/10/1999
199941029 468.03-00 Allocation for Property where Election not in Effect 10/15/1999
200848009 2601.03-07 Allocation Fraction 11/28/2008
201240017 312.09-00 Allocation in Separations 10/05/2012
201249012 312.09-00 Allocation in Separations 12/07/2012
201330002 312.09-00 Allocation in Separations 07/26/2013
201527003 312.09-00 Allocation in Separations 07/03/2015
201644018 312.09-00 Allocation in Separations 10/28/2016
200144003 263A.04-00 Allocation Methods 11/02/2001
200437034 263A.04-00 Allocation Methods 09/10/2004
200607021 263A.04-00 Allocation Methods 02/17/2006
200614005 263A.04-00 Allocation Methods 04/07/2006
200630019 263A.04-00 Allocation Methods 07/28/2006
200635010 263A.04-00 Allocation Methods 09/01/2006
200736026 263A.04-00 Allocation Methods 09/07/2007
200811021 263A.04-00 Allocation Methods 03/14/2008
200829002 263A.04-00 Allocation Methods 07/18/2008
201037017 263A.04-00 Allocation Methods 09/17/2010
201220028 263A.04-00 Allocation Methods 05/18/2012
201439001 263A.04-00 Allocation Methods 09/26/2014
200144028 338.70-00 Allocation of AGUB Among Target Assets 11/02/2001
200246021 338.70-00 Allocation of AGUB Among Target Assets 11/15/2002
200419036 72.07-04 Allocation of Amounts 05/07/2004
200419037 72.07-04 Allocation of Amounts 05/07/2004
200450053 72.07-04 Allocation of Amounts 12/10/2004
200450056 72.07-04 Allocation of Amounts 12/10/2004
200511028 72.07-04 Allocation of Amounts 03/18/2005
199939014 358.02-00 Allocation of Basis 10/01/1999
200450001 732.03-00 Allocation of Basis 12/10/2004
200611032 1011.01-00 Allocation of Basis 03/17/2006
200651023 1011.01-00 Allocation of Basis 12/22/2006
200652043 1011.01-00 Allocation of Basis 12/29/2006
201005051 358.02-00 Allocation of Basis 02/05/2010
201411006 358.02-00 Allocation of Basis 03/14/2014
201437007 358.02-00 Allocation of Basis 09/12/2014
201527003 358.02-00 Allocation of Basis 07/03/2015
201709001 1011.01-00 Allocation of Basis 03/03/2017
201111006 460.03-00 Allocation of Costs to Contract (See Also 451 and 446) 03/18/2011
200027005 882.04-00 Allocation of Deductions 07/07/2000
200028030 882.04-00 Allocation of Deductions 07/14/2000
200203053 482.17-00 Allocation of Deductions 01/18/2002
201013001 882.04-00 Allocation of Deductions 04/02/2010
201908016 882.04-00 Allocation of Deductions 02/22/2019
200127041 265.01-00 Allocation of Expenses Between Exempt and Non-Exempt Income 07/06/2001
200141010 863.01-00 Allocation of Gross Income 10/12/2001
201014050 199.03-06 Allocation of Gross Receipts 04/09/2010
199901006 671.03-00 Allocation of Income and Deductions 01/08/1999
200009009 671.03-00 Allocation of Income and Deductions 03/03/2000
200128006 671.03-00 Allocation of Income and Deductions 07/13/2001
200516005 671.03-00 Allocation of Income and Deductions 04/22/2005
200536013 671.03-00 Allocation of Income and Deductions 09/09/2005

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