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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200005005 482.00-00 Allocation of Income and Deductions Among Taxpayers 02/04/2000
200009022 482.00-00 Allocation of Income and Deductions Among Taxpayers 03/03/2000
200011021 482.00-00 Allocation of Income and Deductions Among Taxpayers 03/17/2000
200019026 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/12/2000
200021008 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/26/2000
200021011 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/26/2000
200026016 482.00-00 Allocation of Income and Deductions Among Taxpayers 06/30/2000
200027008 482.00-00 Allocation of Income and Deductions Among Taxpayers 07/07/2000
200031025 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/04/2000
200108003 482.00-00 Allocation of Income and Deductions Among Taxpayers 02/23/2001
200121071 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/25/2001
200125007 482.00-00 Allocation of Income and Deductions Among Taxpayers 06/22/2001
200139008 482.00-00 Allocation of Income and Deductions Among Taxpayers 09/28/2001
200149019 482.00-00 Allocation of Income and Deductions Among Taxpayers 12/07/2001
200150001 482.00-00 Allocation of Income and Deductions Among Taxpayers 12/14/2001
200205003 482.00-00 Allocation of Income and Deductions Among Taxpayers 02/01/2002
200206006 482.00-00 Allocation of Income and Deductions Among Taxpayers 02/08/2002
200217021 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/26/2002
200224011 482.00-00 Allocation of Income and Deductions Among Taxpayers 06/14/2002
200237003 482.00-00 Allocation of Income and Deductions Among Taxpayers 09/13/2002
200238022 482.00-00 Allocation of Income and Deductions Among Taxpayers 09/20/2002
200238025 482.00-00 Allocation of Income and Deductions Among Taxpayers 09/20/2002
200813028 482.00-00 Allocation of Income and Deductions Among Taxpayers 03/28/2008
201016048 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/23/2010
201140008 482.00-00 Allocation of Income and Deductions Among Taxpayers 10/07/2011
201005016 469.04-01 Allocation of Interest & Other Expenses 02/05/2010
200627021 264.05-00 Allocation of Interest Expense to Policy Cash Values 07/07/2006
201152014 264.05-00 Allocation of Interest Expense to Policy Cash Values 12/30/2011
201617004 264.05-00 Allocation of Interest Expense to Policy Cash Values 04/22/2016
200203053 482.13-00 Allocation of Net Income 01/18/2002
200043027 1001.01-00 Allocation of Sales Price 10/27/2000
200116012 1001.01-00 Allocation of Sales Price 04/20/2001
200315040 1001.01-00 Allocation of Sales Price 04/11/2003
201120012 1001.01-00 Allocation of Sales Price 05/20/2011
201120013 1001.01-00 Allocation of Sales Price 05/20/2011
199918047 904.03-29 Allocation of Taxes 05/07/1999
199908024 2632.03-00 Allocation of Unused GST Exemption 02/26/1999
200018036 2632.03-00 Allocation of Unused GST Exemption 05/05/2000
200028012 2632.03-00 Allocation of Unused GST Exemption 07/14/2000
200033013 2632.03-00 Allocation of Unused GST Exemption 08/18/2000
200047013 2632.03-00 Allocation of Unused GST Exemption 11/24/2000
200112009 2632.03-00 Allocation of Unused GST Exemption 03/23/2001
200315022 2632.03-00 Allocation of Unused GST Exemption 04/11/2003
200339052 2632.03-00 Allocation of Unused GST Exemption 09/26/2003
200341006 2632.03-00 Allocation of Unused GST Exemption 10/10/2003
200341013 2632.03-00 Allocation of Unused GST Exemption 10/10/2003
200341016 2632.03-00 Allocation of Unused GST Exemption 10/10/2003
200425029 2632.03-00 Allocation of Unused GST Exemption 06/18/2004
200443004 2632.03-00 Allocation of Unused GST Exemption 10/22/2004
200447030 2632.03-00 Allocation of Unused GST Exemption 11/19/2004
200716005 2632.03-00 Allocation of Unused GST Exemption 04/20/2007
200908002 2632.03-00 Allocation of Unused GST Exemption 02/20/2009
200910004 2632.03-00 Allocation of Unused GST Exemption 03/06/2009
200932026 2632.03-00 Allocation of Unused GST Exemption 08/07/2009
200934036 2632.03-00 Allocation of Unused GST Exemption 08/21/2009
200936014 2632.03-00 Allocation of Unused GST Exemption 09/04/2009
201340014 2632.03-00 Allocation of Unused GST Exemption 10/04/2013
201447013 2632.03-00 Allocation of Unused GST Exemption 11/21/2014
201624015 2632.03-00 Allocation of Unused GST Exemption 06/10/2016
201731006 2632.03-00 Allocation of Unused GST Exemption 08/04/2017
200217002 861.01-01 Allocation to U.S. Source 04/26/2002
200313008 2631.01-00 Allocations Irrevocable 03/28/2003
200324032 2631.01-00 Allocations Irrevocable 06/13/2003
200328016 2631.01-00 Allocations Irrevocable 07/11/2003
200345001 2631.01-00 Allocations Irrevocable 11/07/2003
200345002 2631.01-00 Allocations Irrevocable 11/07/2003
200401010 2631.01-00 Allocations Irrevocable 01/02/2004
200403077 2631.01-00 Allocations Irrevocable 01/16/2004
199935061 612.02-00 Allowable Capital Additions in Case of Mines 09/03/1999
200809016 337.16-02 Allowable Worthless Stock Loss 02/29/2008
200815002 337.16-02 Allowable Worthless Stock Loss 04/11/2008
200905021 337.16-02 Allowable Worthless Stock Loss 01/30/2009
200928028 337.16-02 Allowable Worthless Stock Loss 07/10/2009
200935012 337.16-02 Allowable Worthless Stock Loss 08/28/2009
201045015 337.16-02 Allowable Worthless Stock Loss 11/12/2010
201114013 337.16-02 Allowable Worthless Stock Loss 04/08/2011
201114014 337.16-02 Allowable Worthless Stock Loss 04/08/2011
201119023 337.16-02 Allowable Worthless Stock Loss 05/13/2011
201329001 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329007 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329008 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329009 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329010 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329011 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329012 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329013 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329014 337.16-02 Allowable Worthless Stock Loss 07/19/2013
199904027 29.01-00 Allowance of Credit 01/29/1999
199905024 29.01-00 Allowance of Credit 02/05/1999
199906038 29.01-00 Allowance of Credit 02/12/1999
199916049 29.01-00 Allowance of Credit 04/23/1999
199917075 29.01-00 Allowance of Credit 04/30/1999
199922027 901.01-00 Allowance of Credit 06/04/1999
199931035 901.01-00 Allowance of Credit 08/06/1999
200019022 29.01-00 Allowance of Credit 05/12/2000
200020001 29.01-00 Allowance of Credit 05/19/2000
200020007 29.01-00 Allowance of Credit 05/19/2000
200029017 29.01-00 Allowance of Credit 07/21/2000
200110019 901.01-00 Allowance of Credit 03/09/2001
200127010 901.01-00 Allowance of Credit 07/06/2001
200443016 29.01-00 Allowance of Credit 10/22/2004
200514010 901.01-00 Allowance of Credit 04/08/2005
201112019 901.01-00 Allowance of Credit 03/25/2011
201617009 901.01-00 Allowance of Credit 04/22/2016
200051044 2011.01-00 Allowance of Credit for Death Taxes Actually Paid to State, Territory or District of Columbia 12/22/2000
199923046 611.00-00 Allowance of Deduction for Depletion (Deductible v. Not Deductible) 06/11/1999
200953011 611.00-00 Allowance of Deduction for Depletion (Deductible v. Not Deductible) 01/01/2010
201448020 611.00-00 Allowance of Deduction for Depletion (Deductible v. Not Deductible) 11/28/2014
199920012 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 05/21/1999
199930004 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 07/30/1999
200001001 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 01/07/2000
200011004 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 03/17/2000
201605018 172.01-01 Allowance Only to Same Taxpayer (Libson Shops) 01/29/2016
199942015 2032.00-00 Alternate Valuation 10/22/1999
200021021 2032.00-00 Alternate Valuation 05/26/2000
200203031 2032.00-00 Alternate Valuation 01/18/2002
200236041 2032.00-00 Alternate Valuation 09/06/2002
200247007 2032.00-00 Alternate Valuation 11/22/2002
200302007 2032.00-00 Alternate Valuation 01/10/2003
200348010 2032.00-00 Alternate Valuation 11/28/2003
200406039 2032.00-00 Alternate Valuation 02/06/2004
200438014 2032.00-00 Alternate Valuation 09/17/2004
200449028 2032.00-00 Alternate Valuation 12/03/2004
200452030 2032.00-00 Alternate Valuation 12/24/2004
200518009 2032.00-00 Alternate Valuation 05/06/2005
200648028 2032.00-00 Alternate Valuation 12/01/2006
200740009 2032.00-00 Alternate Valuation 10/05/2007
200821003 2032.00-00 Alternate Valuation 05/23/2008
200841032 2032.00-00 Alternate Valuation 10/10/2008
200949022 2032.00-00 Alternate Valuation 12/04/2009
201001014 2032.00-00 Alternate Valuation 01/08/2010
201016006 2032.00-00 Alternate Valuation 04/23/2010
201103003 2032.00-00 Alternate Valuation 01/21/2011
201122009 2032.00-00 Alternate Valuation 06/03/2011
201144011 2032.00-00 Alternate Valuation 11/04/2011
201151003 2032.00-00 Alternate Valuation 12/23/2011
201216013 2032.00-00 Alternate Valuation 04/20/2012
201216037 2032.00-00 Alternate Valuation 04/20/2012
201236002 2032.00-00 Alternate Valuation 09/07/2012
201431017 2032.00-00 Alternate Valuation 08/01/2014
201441001 2032.00-00 Alternate Valuation 10/10/2014
201503003 2032.00-00 Alternate Valuation 01/16/2015
201719014 2032.00-00 Alternate Valuation 05/12/2017
201815001 2032.00-00 Alternate Valuation 04/13/2018
201820010 2032.00-00 Alternate Valuation 05/18/2018
201825013 2032.00-00 Alternate Valuation 06/22/2018
200002004 1502.77-01 Alternative Agents of the Group 01/14/2000
200130012 1502.77-01 Alternative Agents of the Group 07/27/2001
200235011 1502.77-01 Alternative Agents of the Group 08/30/2002
200307077 1502.77-01 Alternative Agents of the Group 02/14/2003
199949041 453.09-01 Alternative Basis Recovery 12/10/1999
200036014 453.09-01 Alternative Basis Recovery 09/08/2000
200236036 453.09-01 Alternative Basis Recovery 09/06/2002
200345020 453.09-01 Alternative Basis Recovery 11/07/2003
200403007 453.09-01 Alternative Basis Recovery 01/16/2004
200403008 453.09-01 Alternative Basis Recovery 01/16/2004
200403009 453.09-01 Alternative Basis Recovery 01/16/2004
200403010 453.09-01 Alternative Basis Recovery 01/16/2004
200403011 453.09-01 Alternative Basis Recovery 01/16/2004
200403012 453.09-01 Alternative Basis Recovery 01/16/2004
200403013 453.09-01 Alternative Basis Recovery 01/16/2004
200403014 453.09-01 Alternative Basis Recovery 01/16/2004
200403015 453.09-01 Alternative Basis Recovery 01/16/2004
200403016 453.09-01 Alternative Basis Recovery 01/16/2004
200546017 453.09-01 Alternative Basis Recovery 11/18/2005
200547003 453.09-01 Alternative Basis Recovery 11/25/2005
200603017 453.09-01 Alternative Basis Recovery 01/20/2006
200728039 453.09-01 Alternative Basis Recovery 07/13/2007
200913004 453.09-01 Alternative Basis Recovery 03/27/2009
201002006 453.09-01 Alternative Basis Recovery 01/15/2010
201111002 453.09-01 Alternative Basis Recovery 03/18/2011
201241001 453.09-01 Alternative Basis Recovery 10/12/2012
201417006 453.09-01 Alternative Basis Recovery 04/25/2014
201626009 453.09-01 Alternative Basis Recovery 06/24/2016
201626010 453.09-01 Alternative Basis Recovery 06/24/2016
201626011 453.09-01 Alternative Basis Recovery 06/24/2016
201626012 453.09-01 Alternative Basis Recovery 06/24/2016
201316006 168.29-00 Alternative Depreciation System (ADS) 04/19/2013
201316007 168.29-00 Alternative Depreciation System (ADS) 04/19/2013
200101035 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 01/05/2001
200112064 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 03/23/2001
200112065 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 03/23/2001
200204044 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 01/25/2002
200204046 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 01/25/2002
200204047 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 01/25/2002
200715014 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 04/13/2007
201007064 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 02/19/2010
201007065 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 02/19/2010
201315018 6426.04-00 Alternative Fuel Mixture Credit 04/12/2013
200016005 41.01-00 Alternative Incremental Credit 04/21/2000
200019003 41.01-00 Alternative Incremental Credit 05/12/2000
200019004 41.01-00 Alternative Incremental Credit 05/12/2000
200029015 41.01-00 Alternative Incremental Credit 07/21/2000
200104007 41.01-00 Alternative Incremental Credit 01/26/2001
200114027 41.01-00 Alternative Incremental Credit 04/06/2001
200118007 41.01-00 Alternative Incremental Credit 05/04/2001
200148017 41.01-00 Alternative Incremental Credit 11/30/2001
200149004 41.01-00 Alternative Incremental Credit 12/07/2001
200149005 41.01-00 Alternative Incremental Credit 12/07/2001
200204026 41.01-00 Alternative Incremental Credit 01/25/2002

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