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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201208028 6677.01-01 Application of Section 6048 6677.03-00|Reasonable Cause Exception 02/24/2012
201545022 6411.04-01 Application v. Claim for Refund 11/06/2015
200540005 472.05-01 Applied on Controlled-Group Basis 10/07/2005
200703018 472.05-01 Applied on Controlled-Group Basis 01/19/2007
200203020 861.08-02 Apportionment 01/18/2002
200241014 861.08-02 Apportionment 10/11/2002
200450028 1502.98-05 Apportionment 12/10/2004
200622032 1502.98-05 Apportionment 06/02/2006
201207003 1502.98-05 Apportionment 02/17/2012
201414009 1502.98-05 Apportionment 04/04/2014
201614031 861.08-02 Apportionment 04/01/2016
200206024 2205.01-00 Apportionment of Tax According to State Law 02/08/2002
200545045 861.09-04 Apportionment Rules -- Partnerships 11/11/2005
200210026 904.03-31 Apportionment to more than one separate category 03/08/2002
200210051 1014.06-00 Appreciated Property Acquired By Decedent by Gift Within One Year of Death 03/08/2002
200023021 311.05-00 Appreciated Property Used to Redeem Stock 06/09/2000
200252014 311.05-00 Appreciated Property Used to Redeem Stock 12/27/2002
200030003 148.00-00 Arbitrage 07/28/2000
200036033 148.00-00 Arbitrage 09/08/2000
200046021 148.00-00 Arbitrage 11/17/2000
200051001 148.00-00 Arbitrage 12/22/2000
200116004 148.00-00 Arbitrage 04/20/2001
200119045 148.00-00 Arbitrage 05/11/2001
200147015 148.00-00 Arbitrage 11/23/2001
200152027 148.00-00 Arbitrage 12/28/2001
200209003 148.00-00 Arbitrage 03/01/2002
200210006 148.00-00 Arbitrage 03/08/2002
200229020 148.00-00 Arbitrage 07/19/2002
200252001 148.00-00 Arbitrage 12/27/2002
200306004 148.00-00 Arbitrage 02/07/2003
200413012 148.00-00 Arbitrage 03/26/2004
200428022 148.00-00 Arbitrage 07/09/2004
200446006 148.00-00 Arbitrage 11/12/2004
200512019 148.00-00 Arbitrage 03/25/2005
200527014 148.00-00 Arbitrage 07/08/2005
200805019 148.00-00 Arbitrage 02/01/2008
200827023 148.00-00 Arbitrage 07/04/2008
200828023 148.00-00 Arbitrage 07/11/2008
200846018 148.00-00 Arbitrage 11/14/2008
200924013 148.00-00 Arbitrage 06/12/2009
201116015 148.00-00 Arbitrage 04/22/2011
201118012 148.00-00 Arbitrage 05/06/2011
201150026 148.00-00 Arbitrage 12/16/2011
201424002 148.00-00 Arbitrage 06/13/2014
201435013 148.00-00 Arbitrage 08/29/2014
201502008 148.00-00 Arbitrage 01/09/2015
201538013 148.00-00 Arbitrage 09/18/2015
201723017 148.00-00 Arbitrage 06/09/2017
201727003 148.00-00 Arbitrage 07/07/2017
200518071 7654.01-01 Armed Forces Personnel 05/06/2005
200007018 104.04-00 Armed Services, etc. 02/18/2000
201027007 9300.02-00 Arrangements purporting to be 10-or-more employer plans under section 419A(f)(6) (Notice 95-34) 07/09/2010
199938031 9114.01-17 Artistes and Athletes 09/24/1999
201727004 6697.00-00 Assessable Penalties with Respect to Liability for Tax of Regulated Investment Companies 07/07/2017
199936003 7436.05-00 Assessment - In General 09/10/1999
200218009 6673.04-00 Assessment and Collection 05/03/2002
200123009 6201.00-00 Assessment Authority 06/08/2001
200242036 6201.00-00 Assessment Authority 10/18/2002
200444001 6201.00-00 Assessment Authority 10/29/2004
200448045 6201.00-00 Assessment Authority 11/26/2004
200907032 6201.00-00 Assessment Authority 02/13/2009
201049033 6201.00-00 Assessment Authority 12/10/2010
201221014 6201.00-00 Assessment Authority 05/25/2012
201246036 6201.00-00 Assessment Authority 11/16/2012
201320019 6201.00-00 Assessment Authority 05/17/2013
201341034 6201.00-00 Assessment Authority 10/11/2013
201347021 6201.00-00 Assessment Authority 11/22/2013
201438025 6201.00-00 Assessment Authority 09/19/2014
201510043 6201.00-00 Assessment Authority 03/06/2015
201526008 6201.00-00 Assessment Authority 06/26/2015
201735021 6201.00-00 Assessment Authority 09/01/2017
201405015 6201.01-06 Assessment of Criminal Restitution 01/31/2014
201426026 6201.01-06 Assessment of Criminal Restitution 06/27/2014
201616011 6201.01-06 Assessment of Criminal Restitution 04/15/2016
201723022 6201.01-06 Assessment of Criminal Restitution 06/09/2017
201725026 6201.01-06 Assessment of Criminal Restitution 06/23/2017
200002002 6215.00-00 Assessment of Deficiency Found by Tax Court 01/14/2000
200122023 6229.06-00 Assessment of Partnership Items 06/01/2001
200848047 6229.06-00 Assessment of Partnership Items 11/28/2008
200203007 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 01/18/2002
200927036 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 07/02/2009
200929016 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 07/17/2009
200953022 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 01/01/2010
201005030 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 02/05/2010
200123009 6401.01-00 Assessment or Collection After Limitation Period 06/08/2001
200421002 6401.01-00 Assessment or Collection After Limitation Period 05/21/2004
200536019 6401.01-00 Assessment or Collection After Limitation Period 09/09/2005
201052003 6401.01-00 Assessment or Collection After Limitation Period 12/30/2010
201138041 6401.01-00 Assessment or Collection After Limitation Period 09/23/2011
201550035 6401.01-00 Assessment or Collection After Limitation Period 12/11/2015
200149032 04.00.00-00 ASSESSMENTS 12/07/2001
199933004 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 08/20/1999
201102057 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 01/14/2011
201419014 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 05/09/2014
199911042 04.01.00-00 ASSESSMENTS: Abatement 03/19/1999
199921005 04.01.00-00 ASSESSMENTS: Abatement 05/28/1999
199950001 04.01.00-00 ASSESSMENTS: Abatement 12/17/1999
201111012 04.01.00-00 ASSESSMENTS: Abatement 03/18/2011
200018013 04.10.00-00 ASSESSMENTS: Miscellaneous taxes 05/05/2000
199933017 04.15.00-00 ASSESSMENTS: Validity 08/20/1999
200912025 04.16.00-00 ASSESSMENTS: Waiver of restriction 03/20/2009
199949016 168.20-02 Asset Classes 12/10/1999
200216030 168.20-02 Asset Classes 04/19/2002
200311003 168.20-02 Asset Classes 03/14/2003
200508015 168.20-02 Asset Classes 02/25/2005
200526019 168.20-02 Asset Classes 07/01/2005
200041005 861.09-06 Asset Method of Apportionment 10/13/2000
200102041 861.09-06 Asset Method of Apportionment 01/12/2001
200112056 861.09-06 Asset Method of Apportionment 03/23/2001
200117018 861.09-06 Asset Method of Apportionment 04/27/2001
200138012 861.09-06 Asset Method of Apportionment 09/21/2001
200201009 861.09-06 Asset Method of Apportionment 01/04/2002
200207003 861.09-06 Asset Method of Apportionment 02/15/2002
200212001 861.09-06 Asset Method of Apportionment 03/22/2002
200220012 861.09-06 Asset Method of Apportionment 05/17/2002
200221043 861.09-06 Asset Method of Apportionment 05/24/2002
200221044 861.09-06 Asset Method of Apportionment 05/24/2002
200307002 861.09-06 Asset Method of Apportionment 02/14/2003
200347002 861.09-06 Asset Method of Apportionment 11/21/2003
200406032 861.09-06 Asset Method of Apportionment 02/06/2004
200920034 861.09-06 Asset Method of Apportionment 05/15/2009
201024042 861.09-06 Asset Method of Apportionment 06/18/2010
201140015 861.09-06 Asset Method of Apportionment 10/07/2011
201210019 861.09-06 Asset Method of Apportionment 03/09/2012
201210020 861.09-06 Asset Method of Apportionment 03/09/2012
201222002 861.09-06 Asset Method of Apportionment 06/01/2012
201223001 861.09-06 Asset Method of Apportionment 06/08/2012
201320017 861.09-06 Asset Method of Apportionment 05/17/2013
201335008 861.09-06 Asset Method of Apportionment 08/30/2013
201423001 861.09-06 Asset Method of Apportionment 06/06/2014
201505036 861.09-06 Asset Method of Apportionment 01/30/2015
201638012 861.09-06 Asset Method of Apportionment 09/16/2016
201701018 861.09-06 Asset Method of Apportionment 01/06/2017
201702036 861.09-06 Asset Method of Apportionment 01/13/2017
201718034 861.09-06 Asset Method of Apportionment 05/05/2017
201718035 861.09-06 Asset Method of Apportionment 05/05/2017
201744014 861.09-06 Asset Method of Apportionment 11/03/2017
201744015 861.09-06 Asset Method of Apportionment 11/03/2017
201744016 861.09-06 Asset Method of Apportionment 11/03/2017
199902005 368.04-00 Assets for Control of Transferee (Type "D") 01/15/1999
199903014 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903042 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199904013 368.04-00 Assets for Control of Transferee (Type "D") 01/29/1999
199907007 368.04-00 Assets for Control of Transferee (Type "D") 02/19/1999
199908010 368.04-00 Assets for Control of Transferee (Type "D") 02/26/1999
199908036 368.04-00 Assets for Control of Transferee (Type "D") 02/26/1999
199909038 368.04-00 Assets for Control of Transferee (Type "D") 03/05/1999
199910025 368.04-00 Assets for Control of Transferee (Type "D") 03/12/1999
199910026 368.04-00 Assets for Control of Transferee (Type "D") 03/12/1999
199911049 368.04-00 Assets for Control of Transferee (Type "D") 03/19/1999
199912019 368.04-00 Assets for Control of Transferee (Type "D") 03/26/1999
199913026 368.04-00 Assets for Control of Transferee (Type "D") 04/02/1999
199915026 368.04-00 Assets for Control of Transferee (Type "D") 04/16/1999
199919025 368.04-00 Assets for Control of Transferee (Type "D") 05/14/1999
199920017 368.04-00 Assets for Control of Transferee (Type "D") 05/21/1999
199921022 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921025 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921027 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199923027 368.04-00 Assets for Control of Transferee (Type "D") 06/11/1999
199923032 368.04-00 Assets for Control of Transferee (Type "D") 06/11/1999
199923041 368.04-00 Assets for Control of Transferee (Type "D") 06/11/1999
199924013 368.04-00 Assets for Control of Transferee (Type "D") 06/18/1999
199926001 368.04-00 Assets for Control of Transferee (Type "D") 07/02/1999
199926017 368.04-00 Assets for Control of Transferee (Type "D") 07/02/1999
199928027 368.04-00 Assets for Control of Transferee (Type "D") 07/16/1999
199929018 368.04-00 Assets for Control of Transferee (Type "D") 07/23/1999
199930041 368.04-00 Assets for Control of Transferee (Type "D") 07/30/1999
199931003 368.04-00 Assets for Control of Transferee (Type "D") 08/06/1999
199935004 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935066 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935067 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935069 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935070 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199937001 368.04-00 Assets for Control of Transferee (Type "D") 09/17/1999
199937011 368.04-00 Assets for Control of Transferee (Type "D") 09/17/1999
199937019 368.04-00 Assets for Control of Transferee (Type "D") 09/17/1999
199937033 368.04-00 Assets for Control of Transferee (Type "D") 09/17/1999
199938021 368.04-00 Assets for Control of Transferee (Type "D") 09/24/1999
199939040 368.04-00 Assets for Control of Transferee (Type "D") 10/01/1999
199941017 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999
199941041 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999
199941042 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999
199941044 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999
199943038 368.04-00 Assets for Control of Transferee (Type "D") 10/29/1999
199944041 368.04-00 Assets for Control of Transferee (Type "D") 11/05/1999
199946009 368.04-00 Assets for Control of Transferee (Type "D") 11/19/1999
199946018 368.04-00 Assets for Control of Transferee (Type "D") 11/19/1999
199947020 368.04-00 Assets for Control of Transferee (Type "D") 11/26/1999
199951033 368.04-00 Assets for Control of Transferee (Type "D") 12/24/1999
199952032 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999
199952033 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999
199952034 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999
200001011 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000
200001021 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000
200001027 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000
200001041 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000
200004025 368.04-00 Assets for Control of Transferee (Type "D") 01/28/2000
200006047 368.04-00 Assets for Control of Transferee (Type "D") 02/11/2000
200010028 368.04-00 Assets for Control of Transferee (Type "D") 03/10/2000
200011010 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2000

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