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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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
201015030 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 04/16/2010
201910021 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 03/08/2019
201511020 1385.00-00 Amounts Includible in Patron's Gross Income 03/13/2015
201604008 1385.00-00 Amounts Includible in Patron's Gross Income 01/22/2016
201750003 1385.00-00 Amounts Includible in Patron's Gross Income 12/15/2017
200049007 117.02-02 Amounts Not Considered Scholarships or Fellowships 12/08/2000
199937042 72.07-00 Amounts Not Receivable as Annuities 09/17/1999
200115040 72.07-00 Amounts Not Receivable as Annuities 04/13/2001
200313016 72.07-00 Amounts Not Receivable as Annuities 03/28/2003
200419036 72.07-00 Amounts Not Receivable as Annuities 05/07/2004
200419037 72.07-00 Amounts Not Receivable as Annuities 05/07/2004
200449014 72.07-00 Amounts Not Receivable as Annuities 12/03/2004
200449017 72.07-00 Amounts Not Receivable as Annuities 12/03/2004
200450053 72.07-00 Amounts Not Receivable as Annuities 12/10/2004
200450056 72.07-00 Amounts Not Receivable as Annuities 12/10/2004
200511028 72.07-00 Amounts Not Receivable as Annuities 03/18/2005
201515001 72.07-00 Amounts Not Receivable as Annuities 04/10/2015
201519001 72.07-00 Amounts Not Receivable as Annuities 05/08/2015
201617004 72.07-00 Amounts Not Receivable as Annuities 04/22/2016
199926005 4261.01-00 Amounts Paid 07/02/1999
201002004 4261.01-00 Amounts Paid 01/15/2010
201226015 4261.01-00 Amounts Paid 06/29/2012
201606028 4261.01-00 Amounts Paid 02/05/2016
199901005 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 01/08/1999
199908013 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 02/26/1999
199908016 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 02/26/1999
199912022 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/26/1999
199916023 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 04/23/1999
200202028 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 01/11/2002
200210010 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/08/2002
200213010 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/29/2002
200230037 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 07/26/2002
200249013 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 12/06/2002
200328027 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 07/11/2003
200329040 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 07/18/2003
200511015 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/18/2005
200651023 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 12/22/2006
200652043 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 12/29/2006
200711014 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/16/2007
201443015 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 10/24/2014
200210002 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 03/08/2002
200226031 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 06/28/2002
200448040 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 11/26/2004
201016073 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 04/23/2010
201651013 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 12/16/2016
201747005 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 11/24/2017
199951035 465.01-02 Amounts Protected Against Loss 12/24/1999
201308028 465.01-02 Amounts Protected Against Loss 02/22/2013
200315004 143.09-02 Amounts Treated as Borne by Mortgagor 04/11/2003
200315004 143.09-03 Amounts Treated as Not Borne by Mortgagor 04/11/2003
199951007 6401.00-00 Amounts Treated as Overpayments 12/24/1999
200006006 6401.00-00 Amounts Treated as Overpayments 02/11/2000
200123009 6401.00-00 Amounts Treated as Overpayments 06/08/2001
200141013 6401.00-00 Amounts Treated as Overpayments 10/12/2001
200536019 6401.00-00 Amounts Treated as Overpayments 09/09/2005
201052003 6401.00-00 Amounts Treated as Overpayments 12/30/2010
201509033 6401.00-00 Amounts Treated as Overpayments 02/27/2015
201252015 6401.00-00 Amounts Treated as Overpayments 1252016.pdf 61 12/28/2012 201252016 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/28/2012
199905001 6224.01-04 Ancillary Consistent Agreements 02/05/1999
200913016 6224.01-04 Ancillary Consistent Agreements 03/27/2009
201107023 6224.01-04 Ancillary Consistent Agreements 02/18/2011
201108032 6224.01-04 Ancillary Consistent Agreements 02/25/2011
201119010 9100.22-00 and 953.06-00 05/13/2011
199913047 415.02-01 Annual Addition 04/02/1999
199929045 415.02-01 Annual Addition 07/23/1999
200213033 415.02-01 Annual Addition 03/29/2002
200401021 415.02-01 Annual Addition 01/02/2004
200716031 415.02-01 Annual Addition 04/20/2007
201831006 415.02-01 Annual Addition 08/03/2018
199906021 451.01-00 Annual Theory 02/12/1999
199907003 451.01-00 Annual Theory 02/19/1999
199930030 451.01-00 Annual Theory 07/30/1999
199937040 451.01-00 Annual Theory 09/17/1999
199942019 451.01-00 Annual Theory 10/22/1999
199942020 451.01-00 Annual Theory 10/22/1999
200020043 451.01-00 Annual Theory 05/19/2000
200020045 451.01-00 Annual Theory 05/19/2000
200020046 451.01-00 Annual Theory 05/19/2000
200026015 451.01-00 Annual Theory 06/30/2000
200035018 451.01-00 Annual Theory 09/01/2000
200046025 451.01-00 Annual Theory 11/17/2000
200101023 451.01-00 Annual Theory 01/05/2001
200102044 451.01-00 Annual Theory 01/12/2001
200107017 451.01-00 Annual Theory 02/16/2001
200110022 451.01-00 Annual Theory 03/09/2001
200122032 451.01-00 Annual Theory 06/01/2001
200147022 451.01-00 Annual Theory 11/23/2001
200210019 451.01-00 Annual Theory 03/08/2002
200217052 451.01-00 Annual Theory 04/26/2002
200234056 451.01-00 Annual Theory 08/23/2002
200523035 451.01-00 Annual Theory 06/10/2005
200105058 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 02/02/2001
200112023 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 03/23/2001
200321019 401.26-00 Annuities and Face-Amount Certificates 05/23/2003
199921058 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 05/28/1999
199921059 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 05/28/1999
199922065 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 06/04/1999
199922066 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 06/04/1999
200009067 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 03/03/2000
200032048 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 08/11/2000
200050050 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 12/15/2000
200202027 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 01/11/2002
200249008 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 12/06/2002
200301032 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 01/03/2003
200302032 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 01/10/2003
200303041 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 01/17/2003
200317031 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 04/25/2003
200317040 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 04/25/2003
200319011 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 05/09/2003
200337013 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 09/12/2003
200719018 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 05/11/2007
200934012 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 08/21/2009
201538020 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 09/18/2015
201539031 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 09/25/2015
201634021 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 08/19/2016
199908013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/26/1999
199908016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/26/1999
199912022 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/26/1999
199914055 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/09/1999
200018046 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/05/2000
200020048 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/19/2000
200113022 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/30/2001
200117044 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/27/2001
200117045 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/27/2001
200121072 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/25/2001
200128061 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/13/2001
200208017 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/22/2002
200222032 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/31/2002
200225038 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/21/2002
200225039 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/21/2002
200230037 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/26/2002
200235043 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/30/2002
200240051 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/04/2002
200243047 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/25/2002
200249013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/06/2002
200305018 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 01/31/2003
200317045 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/25/2003
200328027 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/11/2003
200329040 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/18/2003
200330043 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/25/2003
200340025 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/03/2003
200352001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/26/2003
200352016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/26/2003
200432021 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/06/2004
200432023 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/06/2004
200432024 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/06/2004
200536029 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 09/09/2005
200537043 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 09/16/2005
200544023 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/04/2005
200550039 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/16/2005
200601045 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 01/06/2006
200622020 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/02/2006
200711014 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/16/2007
200711022 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/16/2007
200720004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/18/2007
200742010 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/19/2007
200828037 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/11/2008
200920052 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/15/2009
200920053 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/15/2009
200924046 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/12/2009
200925044 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/19/2009
200939018 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 09/25/2009
200949007 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/04/2009
200949036 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/04/2009
201001016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 01/08/2010
201011036 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/19/2010
201021042 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/28/2010
201051025 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/23/2010
201105004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/04/2011
201105005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/04/2011
201117012 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/29/2011
201117013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/29/2011
201122034 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/03/2011
201123031 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/10/2011
201124008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/17/2011
201128017 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/15/2011
201129029 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/22/2011
201130017 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/29/2011
201149005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/09/2011
201149032 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/09/5490
201240018 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/05/2012
201322035 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/31/2013
201323045 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/07/2013

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