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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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
200409005 41.01-00 Alternative Incremental Credit 02/27/2004
200411007 41.01-00 Alternative Incremental Credit 03/12/2004
200425040 41.01-00 Alternative Incremental Credit 06/18/2004
200448039 41.01-00 Alternative Incremental Credit 11/26/2004
200523005 41.01-00 Alternative Incremental Credit 06/10/2005
200721019 55.00-00 Alternative Minimum Tax 05/25/2007
200103073 55.03-00 Alternative Minimum Taxable Income 01/19/2001
199952041 877.03-00 Alternative Tax 12/31/1999
199914025 831.02-00 Alternative Tax Small Companies 04/09/1999
200121040 831.02-00 Alternative Tax Small Companies 05/25/2001
200133020 831.02-00 Alternative Tax Small Companies 08/17/2001
200133029 831.02-00 Alternative Tax Small Companies 08/17/2001
200142014 831.02-00 Alternative Tax Small Companies 10/19/2001
200223015 831.02-00 Alternative Tax Small Companies 06/07/2002
200308034 831.02-00 Alternative Tax Small Companies 02/21/2003
200332014 831.02-00 Alternative Tax Small Companies 08/08/2003
200724024 831.02-00 Alternative Tax Small Companies 06/15/2007
200928014 831.02-00 Alternative Tax Small Companies 07/10/2009
201433012 831.02-00 Alternative Tax Small Companies 08/15/2014
201744009 831.02-00 Alternative Tax Small Companies 11/03/2017
201845024 831.02-00 Alternative Tax Small Companies 11/09/2018
199941039 6511.05-00 Amended or Supplemental Claims 10/15/1999
200121008 6511.05-00 Amended or Supplemental Claims 05/25/2001
200209028 6511.05-00 Amended or Supplemental Claims 03/01/2002
200819016 6511.05-00 Amended or Supplemental Claims 05/09/2008
201216033 6511.05-00 Amended or Supplemental Claims 04/20/2012
201739014 6511.05-00 Amended or Supplemental Claims 09/29/2017
200933037 6211.02-00 Amended Return 08/14/2009
199919021 6501.04-11 Amended Returns 05/14/1999
199924016 6501.04-11 Amended Returns 06/18/1999
201052003 6501.04-11 Amended Returns 12/30/2010
201206014 6501.04-11 Amended Returns 02/10/2012
201252015 6501.04-11 Amended Returns 12/28/2012
201206014 6501.08-05 Amended Returns as Waivers 02/10/2012
200430012 2055.12-08 Amendment of Nonqualifying Interests 07/23/2004
200209007 2601.04-03 Amendments to Wills or Revocable Trusts 03/01/2002
200209008 2601.04-03 Amendments to Wills or Revocable Trusts 03/01/2002
200234047 2601.04-03 Amendments to Wills or Revocable Trusts 08/23/2002
200241035 2601.04-03 Amendments to Wills or Revocable Trusts 10/11/2002
200306010 2601.04-03 Amendments to Wills or Revocable Trusts 02/07/2003
200804015 2601.04-03 Amendments to Wills or Revocable Trusts 01/25/2008
200825006 2601.04-03 Amendments to Wills or Revocable Trusts 06/20/2008
200825007 2601.04-03 Amendments to Wills or Revocable Trusts 06/20/2008
200839025 2601.04-03 Amendments to Wills or Revocable Trusts 09/26/2008
200839026 2601.04-03 Amendments to Wills or Revocable Trusts 09/26/2008
200839027 2601.04-03 Amendments to Wills or Revocable Trusts 09/26/2008
200840024 2601.04-03 Amendments to Wills or Revocable Trusts 10/03/2008
200841023 2601.04-03 Amendments to Wills or Revocable Trusts 10/10/2008
200841027 2601.04-03 Amendments to Wills or Revocable Trusts 10/10/2008
200841035 2601.04-03 Amendments to Wills or Revocable Trusts 10/10/2008
200902008 2601.04-03 Amendments to Wills or Revocable Trusts 01/09/2009
200902009 2601.04-03 Amendments to Wills or Revocable Trusts 01/09/2009
200902010 2601.04-03 Amendments to Wills or Revocable Trusts 01/09/2009
200919008 2601.04-03 Amendments to Wills or Revocable Trusts 05/08/2009
200919009 2601.04-03 Amendments to Wills or Revocable Trusts 05/08/2009
200919010 2601.04-03 Amendments to Wills or Revocable Trusts 05/08/2009
201042004 2601.04-03 Amendments to Wills or Revocable Trusts 10/22/2010
201131014 2601.04-03 Amendments to Wills or Revocable Trusts 08/05/2011
201316004 2601.04-03 Amendments to Wills or Revocable Trusts 04/19/2013
200152028 446.24-00 Amortizable Bond Premium 12/28/2001
200152028 171.00-00 Amortization of Bond Premium 12/28/2001
201552024 167.13-21 Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) 12/24/2015
201835004 167.13-21 Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) 08/31/2018
199909002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 03/05/1999
199935011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/03/1999
199944006 197.00-00 Amortization of Goodwill & Certain Other Intangibles 11/05/1999
199949037 197.00-00 Amortization of Goodwill & Certain Other Intangibles 12/10/1999
200040001 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/06/2000
200106006 197.00-00 Amortization of Goodwill & Certain Other Intangibles 02/09/2001
200137013 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/14/2001
200137014 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/14/2001
200137023 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/14/2001
200137050 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/14/2001
200207006 197.00-00 Amortization of Goodwill & Certain Other Intangibles 02/15/2002
200243002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/25/2002
200244019 197.00-00 Amortization of Goodwill & Certain Other Intangibles 11/01/2002
200335034 197.00-00 Amortization of Goodwill & Certain Other Intangibles 08/29/2003
200416002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 04/16/2004
200429001 197.00-00 Amortization of Goodwill & Certain Other Intangibles 07/16/2004
200551018 197.00-00 Amortization of Goodwill & Certain Other Intangibles 12/23/2005
200614001 197.00-00 Amortization of Goodwill & Certain Other Intangibles 04/07/2006
200616015 197.00-00 Amortization of Goodwill & Certain Other Intangibles 04/21/2006
200840036 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/03/2008
200922003 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/29/2009
200922005 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/29/2009
201040004 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/08/2010
201203004 197.00-00 Amortization of Goodwill & Certain Other Intangibles 01/20/2012
201228011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 07/13/2012
201317003 197.00-00 Amortization of Goodwill & Certain Other Intangibles 04/26/2013
201333007 197.00-00 Amortization of Goodwill & Certain Other Intangibles 08/16/2013
201501011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 01/02/2015
201543014 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/23/2015
201642032 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/14/2016
201702035 197.00-00 Amortization of Goodwill & Certain Other Intangibles 01/13/2017
201709003 197.00-00 Amortization of Goodwill & Certain Other Intangibles 03/03/2017
201820013 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/18/2018
201906002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 02/08/2019
200116018 169.00-00 Amortization of Pollution Control Facilities 04/20/2001
200532044 901.02-00 Amount Allowed 08/12/2005
200920051 901.02-00 Amount Allowed 05/15/2009
201349015 901.02-00 Amount Allowed 12/06/2013
200834019 461.01-02 Amount Based on Estimates 08/22/2008
200948042 461.01-02 Amount Based on Estimates 11/27/2009
199916025 2036.23-00 Amount Included 04/23/1999
200210009 2036.23-00 Amount Included 03/08/2002
201425019 4975.05-05 Amount Involved 06/20/2014
201045013 46.00-00 Amount of Credit 11/12/2010
200235031 24.03-02 Amount of Credit for Taxpayers with Three or More Children 08/30/2002
199910057 404.15-00 Amount of Deduction 03/12/1999
199913003 404.15-00 Amount of Deduction 04/02/1999
200450058 404.15-00 Amount of Deduction 12/10/2004
200510042 404.15-00 Amount of Deduction 03/11/2005
200512035 404.15-00 Amount of Deduction 03/25/2005
200004038 46.01-00 Amount of Investment Credit 01/28/2000
200014005 807.03-01 Amount of Reserve 04/07/2000
201844009 807.03-01 Amount of Reserve 11/02/2018
200045031 4980.01-00 Amount of Reversion 11/10/2000
200221049 4980.01-00 Amount of Reversion 05/24/2002
200227040 4980.01-00 Amount of Reversion 07/05/2002
200227041 4980.01-00 Amount of Reversion 07/05/2002
200012074 2602.00-00 Amount of Tax 03/24/2000
201516036 2602.00-00 Amount of Tax 04/17/2015
201236026 6213.07-03 Amount Paid 09/07/2012
199923003 1341.02-00 Amount Previously Included in Income v. Not Included 06/11/1999
200028029 1341.02-00 Amount Previously Included in Income v. Not Included 07/14/2000
200036006 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200036017 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200310001 1341.02-00 Amount Previously Included in Income v. Not Included 03/07/2003
200331002 1341.02-00 Amount Previously Included in Income v. Not Included 08/01/2003
201125040 1341.02-00 Amount Previously Included in Income v. Not Included 06/24/2011
199909002 1001.02-00 Amount Realized 03/05/1999
199909003 1001.02-00 Amount Realized 03/05/1999
199930010 1001.02-00 Amount Realized 07/30/1999
199930011 1001.02-00 Amount Realized 07/30/1999
200013014 1001.02-00 Amount Realized 03/31/2000
200021007 1001.02-00 Amount Realized 05/26/2000
200112030 1001.02-00 Amount Realized 03/23/2001
200112038 1001.02-00 Amount Realized 03/23/2001
200113006 1001.02-00 Amount Realized 03/30/2001
200114046 1001.02-00 Amount Realized 04/06/2001
200120001 1001.02-00 Amount Realized 05/18/2001
200130009 1001.02-00 Amount Realized 07/27/2001
200244009 1001.02-00 Amount Realized 11/01/2002
200437011 1001.02-00 Amount Realized 09/10/2004
200745001 1001.02-00 Amount Realized 11/09/2007
200745002 1001.02-00 Amount Realized 11/09/2007
200745003 1001.02-00 Amount Realized 11/09/2007
200745004 1001.02-00 Amount Realized 11/09/2007
200750001 1001.02-00 Amount Realized 12/14/2007
201221004 1001.02-00 Amount Realized 05/25/2012
201525010 1001.02-00 Amount Realized 06/19/2015
201730012 1001.02-00 Amount Realized 07/28/2017
201730017 1001.02-00 Amount Realized 07/28/2017
201730018 1001.02-00 Amount Realized 07/28/2017
200036012 2039.02-00 Amount to Be Included 09/08/2000
200210009 2039.02-00 Amount to Be Included 03/08/2002
200025018 465.01-00 Amounts Considered at Risk 06/23/2000
199940041 402.06-00 Amounts Distributed or Made Available to Beneficiary 10/08/1999
200231019 402.06-00 Amounts Distributed or Made Available to Beneficiary 08/02/2002
200602045 402.06-00 Amounts Distributed or Made Available to Beneficiary 01/13/2006
200635013 402.06-00 Amounts Distributed or Made Available to Beneficiary 09/01/2006
200636098 402.06-00 Amounts Distributed or Made Available to Beneficiary 09/08/2006
200643005 402.06-00 Amounts Distributed or Made Available to Beneficiary 10/27/2006
201431037 402.06-00 Amounts Distributed or Made Available to Beneficiary 08/01/2014
201527041 402.06-00 Amounts Distributed or Made Available to Beneficiary 07/03/2015
199917009 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 04/30/1999
199917010 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 04/30/1999
200437033 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 09/10/2004

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