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
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
200207004 41.01-00 Alternative Incremental Credit 02/15/2002
200210008 41.01-00 Alternative Incremental Credit 03/08/2002
200210021 41.01-00 Alternative Incremental Credit 03/08/2002
200210023 41.01-00 Alternative Incremental Credit 03/08/2002
200217054 41.01-00 Alternative Incremental Credit 04/26/2002
200223048 41.01-00 Alternative Incremental Credit 06/07/2002
200223049 41.01-00 Alternative Incremental Credit 06/07/2002
200241042 41.01-00 Alternative Incremental Credit 10/11/2002
200313014 41.01-00 Alternative Incremental Credit 03/28/2003
200313015 41.01-00 Alternative Incremental Credit 03/28/2003
200314017 41.01-00 Alternative Incremental Credit 04/04/2003
200324046 41.01-00 Alternative Incremental Credit 06/13/2003
200327014 41.01-00 Alternative Incremental Credit 07/04/2003
200327023 41.01-00 Alternative Incremental Credit 07/04/2003
200327033 41.01-00 Alternative Incremental Credit 07/04/2003
200327055 41.01-00 Alternative Incremental Credit 07/04/2003
200333006 41.01-00 Alternative Incremental Credit 08/15/2003
200339013 41.01-00 Alternative Incremental Credit 09/26/2003
200339014 41.01-00 Alternative Incremental Credit 09/26/2003
200343013 41.01-00 Alternative Incremental Credit 10/24/2003
200344007 41.01-00 Alternative Incremental Credit 10/31/2003
200403043 41.01-00 Alternative Incremental Credit 01/16/2004
200404016 41.01-00 Alternative Incremental Credit 01/23/2004
200408012 41.01-00 Alternative Incremental Credit 02/20/2004
200408019 41.01-00 Alternative Incremental Credit 02/20/2004

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