IRS Written Determinations
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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
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UILC
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Subject
|
Released
|
|---|---|---|---|
| 201821012 | 1033.01-00 | General Rule | 05/25/2018 |
| 201924017 | 1033.01-00 | General Rule | 06/14/2019 |
| 201925011 | 1033.01-00 | General Rule | 06/21/2019 |
| 201925012 | 1033.01-00 | General Rule | 06/21/2019 |
| 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 |
| 200219006 | 1033.02-00 | Definition of Involuntary Conversion Events | 05/10/2002 |
| 200239009 | 1033.02-00 | Definition of Involuntary Conversion Events | 09/27/2002 |
| 200239012 | 1033.02-00 | Definition of Involuntary Conversion Events | 09/27/2002 |
| 200408027 | 1033.02-00 | Definition of Involuntary Conversion Events | 02/20/2004 |
| 200518066 | 1033.02-00 | Definition of Involuntary Conversion Events | 05/06/2005 |
| 200627024 | 1033.02-00 | Definition of Involuntary Conversion Events | 07/07/2006 |
| 200722013 | 1033.02-00 | Definition of Involuntary Conversion Events | 06/01/2007 |
| 200743010 | 1033.02-00 | Definition of Involuntary Conversion Events | 10/26/2007 |
| 201015015 | 1033.02-00 | Definition of Involuntary Conversion Events | 04/16/2010 |
| 201252010 | 1033.02-00 | Definition of Involuntary Conversion Events | 12/28/2012 |
| 201609003 | 1033.02-00 | Definition of Involuntary Conversion Events | 02/26/2016 |
| 201702034 | 1033.02-00 | Definition of Involuntary Conversion Events | 01/13/2017 |
| 201816008 | 1033.02-00 | Definition of Involuntary Conversion Events | 04/20/2018 |
| 201821012 | 1033.02-00 | Definition of Involuntary Conversion Events | 05/25/2018 |
| 201924017 | 1033.02-00 | Definition of Involuntary Conversion Events | 06/14/2019 |
| 201925011 | 1033.02-00 | Definition of Involuntary Conversion Events | 06/21/2019 |
| 201925012 | 1033.02-00 | Definition of Involuntary Conversion Events | 06/21/2019 |
| 200035002 | 1033.03-00 | Property Similar or Related in Service or Use | 09/01/2000 |
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