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
200246015 1033.00-00 Involuntary Conversion 11/15/2002
200315021 1033.00-00 Involuntary Conversion 04/11/2003
200411001 1033.00-00 Involuntary Conversion 03/12/2004
200518066 1033.00-00 Involuntary Conversion 05/06/2005
200714002 1033.00-00 Involuntary Conversion 04/06/2007
200946006 1033.00-00 Involuntary Conversion 11/13/2009
201333010 1033.00-00 Involuntary Conversion 08/16/2013
201333011 1033.00-00 Involuntary Conversion 08/16/2013
200147053 1033.01-00 General Rule 11/23/2001
200322017 1033.01-00 General Rule 05/30/2003
200528011 1033.01-00 General Rule 07/15/2005
200625032 1033.01-00 General Rule 06/23/2006
200722013 1033.01-00 General Rule 06/01/2007
200921009 1033.01-00 General Rule 05/22/2009
200944012 1033.01-00 General Rule 10/30/2009
200945020 1033.01-00 General Rule 11/06/2009
201015015 1033.01-00 General Rule 04/16/2010
201609003 1033.01-00 General Rule 02/26/2016
201636034 1033.01-00 General Rule 09/02/2016
201702034 1033.01-00 General Rule 01/13/2017
201816008 1033.01-00 General Rule 04/20/2018
201821012 1033.01-00 General Rule 05/25/2018
199915050 1033.02-00 Definition of Involuntary Conversion Events 04/16/1999
199919020 1033.02-00 Definition of Involuntary Conversion Events 05/14/1999
199937050 1033.02-00 Definition of Involuntary Conversion Events 09/17/1999
199940037 1033.02-00 Definition of Involuntary Conversion Events 10/08/1999
199940039 1033.02-00 Definition of Involuntary Conversion Events 10/08/1999
199942046 1033.02-00 Definition of Involuntary Conversion Events 10/22/1999
199942048 1033.02-00 Definition of Involuntary Conversion Events 10/22/1999
199942050 1033.02-00 Definition of Involuntary Conversion Events 10/22/1999
199943037 1033.02-00 Definition of Involuntary Conversion Events 10/29/1999
199945045 1033.02-00 Definition of Involuntary Conversion Events 11/12/1999
199945063 1033.02-00 Definition of Involuntary Conversion Events 11/12/1999
199951037 1033.02-00 Definition of Involuntary Conversion Events 12/24/1999
199951038 1033.02-00 Definition of Involuntary Conversion Events 12/24/1999
199952082 1033.02-00 Definition of Involuntary Conversion Events 12/31/1999
200011052 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011053 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011057 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011059 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011060 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200013039 1033.02-00 Definition of Involuntary Conversion Events 03/31/2000
200014042 1033.02-00 Definition of Involuntary Conversion Events 04/07/2000
200038025 1033.02-00 Definition of Involuntary Conversion Events 09/22/2000
200049004 1033.02-00 Definition of Involuntary Conversion Events 12/08/2000
200051033 1033.02-00 Definition of Involuntary Conversion Events 12/22/2000
200051035 1033.02-00 Definition of Involuntary Conversion Events 12/22/2000
200052010 1033.02-00 Definition of Involuntary Conversion Events 12/29/2000
200145001 1033.02-00 Definition of Involuntary Conversion Events 11/09/2001
200217001 1033.02-00 Definition of Involuntary Conversion Events 04/26/2002

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