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 Descending Help on Subject Released Not sorted Help on Released
200914065 419.00-00 Treatment of Funded Welfare Benefit Plans 04/03/2009
200851098 419.00-00 Treatment of Funded Welfare Benefit Plans 12/19/2008
200727017 419.00-00 Treatment of Funded Welfare Benefit Plans 07/06/2007
200648033 419.00-00 Treatment of Funded Welfare Benefit Plans 12/01/2006
200436016 419.00-00 Treatment of Funded Welfare Benefit Plans 09/03/2004
200219002 419.00-00 Treatment of Funded Welfare Benefit Plans 05/10/2002
200113009 419.00-00 Treatment of Funded Welfare Benefit Plans 03/30/2001
200009010 419.00-00 Treatment of Funded Welfare Benefit Plans 03/03/2000
200009002 419.00-00 Treatment of Funded Welfare Benefit Plans 03/03/2000
199945066 419.00-00 Treatment of Funded Welfare Benefit Plans 11/12/1999
199942011 419.00-00 Treatment of Funded Welfare Benefit Plans 10/22/1999
199941021 419.00-00 Treatment of Funded Welfare Benefit Plans 10/15/1999
199932050 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999
199932031 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999
200214007 274.07-00 Treatment of Facility 04/05/2002
200041008 274.07-00 Treatment of Facility 10/13/2000
200041001 274.07-00 Treatment of Facility 10/13/2000
200243054 72.05-01 Treatment of Employee Contributions Under Defined Contribution Plans as Separate Contracts 10/25/2002
200911018 6240.00-00 Treatment of Electing Large Partnerships 03/13/2009
200911017 6240.00-00 Treatment of Electing Large Partnerships 03/13/2009
200733024 1291.01-00 Treatment of Distributions and Stock Dispositions 08/17/2007
201808010 367.40-00 Treatment of Distribution Described in Section 367(e) 02/23/2018
201639014 367.40-00 Treatment of Distribution Described in Section 367(e) 09/23/2016
201423006 367.40-00 Treatment of Distribution Described in Section 367(e) 06/06/2014
201348011 367.40-00 Treatment of Distribution Described in Section 367(e) 11/29/2013
200720010 367.40-00 Treatment of Distribution Described in Section 367(e) 05/18/2007
200448013 367.40-00 Treatment of Distribution Described in Section 367(e) 11/26/2004
200018040 367.40-00 Treatment of Distribution Described in Section 367(e) 05/05/2000
200017019 367.40-00 Treatment of Distribution Described in Section 367(e) 04/28/2000
200001041 367.40-00 Treatment of Distribution Described in Section 367(e) 01/07/2000
199946018 367.40-00 Treatment of Distribution Described in Section 367(e) 11/19/1999
199946018 367.40-00 Treatment of Distribution Described in Section 367(e) 11/19/1999
200102012 66.00-00 Treatment of Community Income 01/12/2001
200030022 66.00-00 Treatment of Community Income 07/28/2000
200530012 2601.05-00 Treatment of Certain Transfers to Grandchildren 07/29/2005
200848055 168.28-00 Treatment of Certain Transferees 11/28/2008
200315012 149.05-00 Treatment of Certain Pooled Financing Bonds 04/11/2003
201332012 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/09/2013
201332011 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/09/2013
200902012 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 01/09/2009
200901023 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 01/02/2009
200831031 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/01/2008
200831030 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/01/2008
200831029 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/01/2008
200302005 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 01/10/2003
200223008 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 06/07/2002
200043039 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 10/27/2000
200030014 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 07/28/2000
200022055 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 06/02/2000
201608005 752.00-00 Treatment of Certain Liabilities 02/19/2016
201511020 752.00-00 Treatment of Certain Liabilities 03/13/2015
200538005 752.00-00 Treatment of Certain Liabilities 09/23/2005
200414013 752.00-00 Treatment of Certain Liabilities 04/02/2004
200340024 752.00-00 Treatment of Certain Liabilities 10/03/2003
200246014 752.00-00 Treatment of Certain Liabilities 11/15/2002
200242004 752.00-00 Treatment of Certain Liabilities 10/18/2002
200233018 752.00-00 Treatment of Certain Liabilities 08/16/2002
200131013 752.00-00 Treatment of Certain Liabilities 08/03/2001
200120020 752.00-00 Treatment of Certain Liabilities 05/18/2001
200118005 752.00-00 Treatment of Certain Liabilities 05/04/2001
200050032 752.00-00 Treatment of Certain Liabilities 12/15/2000
200045008 752.00-00 Treatment of Certain Liabilities 11/10/2000
199943007 752.00-00 Treatment of Certain Liabilities 10/29/1999
199943006 752.00-00 Treatment of Certain Liabilities 10/29/1999
199943005 752.00-00 Treatment of Certain Liabilities 10/29/1999
199931024 752.00-00 Treatment of Certain Liabilities 08/06/1999
199913016 752.00-00 Treatment of Certain Liabilities 04/02/1999
199906025 752.00-00 Treatment of Certain Liabilities 02/12/1999
199903017 752.00-00 Treatment of Certain Liabilities 01/22/1999
200925002 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 06/19/2009
200418008 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 04/30/2004
200205031 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 02/01/2002
200148039 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 11/30/2001
200142005 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 10/19/2001
200134004 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 08/24/2001
200034010 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 08/25/2000
199945013 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 11/12/1999
200916016 851.07-00 Treatment of Certain Hedging Transactions 04/17/2009
200652013 851.07-00 Treatment of Certain Hedging Transactions 12/29/2006
201816009 988.00-00 Treatment of Certain Foreign Currency Transactions 04/20/2018
201619004 988.00-00 Treatment of Certain Foreign Currency Transactions 05/06/2016
200542002 988.00-00 Treatment of Certain Foreign Currency Transactions 10/21/2005
200532047 988.00-00 Treatment of Certain Foreign Currency Transactions 08/12/2005
200237003 988.00-00 Treatment of Certain Foreign Currency Transactions 09/13/2002
200206006 988.00-00 Treatment of Certain Foreign Currency Transactions 02/08/2002
200149017 988.00-00 Treatment of Certain Foreign Currency Transactions 12/07/2001
201422007 2642.03-00 Treatment of Certain Direct Skips Which Are Nontaxable Gifts 05/30/2014
200114026 2642.03-00 Treatment of Certain Direct Skips Which Are Nontaxable Gifts 04/06/2001
200931045 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/31/2009
200714018 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 04/06/2007
200117038 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 04/27/2001
200021012 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 05/26/2000
199952005 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 12/31/1999
199948002 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 12/03/1999
199922031 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 06/04/1999
199903032 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 01/22/1999
201642026 833.00-00 Treatment of Blue Cross Blue Shield Organizations 10/14/2016
201416002 833.00-00 Treatment of Blue Cross Blue Shield Organizations 04/18/2014
200201004 833.00-00 Treatment of Blue Cross Blue Shield Organizations 01/04/2002
200033015 667.00-00 Treatment of Amounts Deemed Distributed by Trust in Preceding Years 08/18/2000
200507009 367.03-11 Treatment of a Subsequent Nonrecognition Transfers 02/18/2005
199910009 382.11-06 Treating Stock As Not Stock 03/12/1999
200938010 382.11-07 Treating Interests As Stock 09/18/2009
200509001 382.11-07 Treating Interests As Stock 03/04/2005
200445020 382.11-07 Treating Interests As Stock 11/05/2004
199910009 382.11-07 Treating Interests As Stock 03/12/1999
200417022 274.03-00 Traveling 04/23/2004
200304002 274.03-00 Traveling 01/24/2003
200242038 274.03-00 Traveling 10/18/2002
199917059 274.03-00 Traveling 04/30/1999
200750017 162.08-00 Travel (See Also Issues 162.12-06|and 162.13-03) 12/14/2007
200705029 162.08-00 Travel (See Also Issues 162.12-06|and 162.13-03) 02/02/2007
199948019 162.13-03 Travel 12/03/1999
201730015 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2017
201638002 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/16/2016
201606028 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 02/05/2016
201245019 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 11/09/2012
201233015 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 08/17/2012
201210026 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/09/2012
201141018 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 10/14/2011
201108024 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 02/25/2011
201036014 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/10/2010
201010010 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/12/2010
200835018 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 08/29/2008
200803018 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 01/18/2008
200705010 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 02/02/2007
200530026 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2005
200446023 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 11/12/2004
200425048 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/18/2004
200425047 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/18/2004
200404001 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 01/23/2004
200314028 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 04/04/2003
200203019 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 01/18/2002
200122006 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/01/2001
200039030 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/29/2000
199946005 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 11/19/1999
200714004 4471.00-00 Transportation By Water 04/06/2007
200123018 4471.00-00 Transportation By Water 06/08/2001
200123002 4282.00-00 Transportation by Air for Other Members of Affiliated Group 06/08/2001
201311024 863.02-04 Transportation 03/15/2013
199948019 162.08-03 Transportation 12/03/1999
201818005 2601.04-00 Transitional Rules 05/04/2018
201711002 2601.04-00 Transitional Rules 03/17/2017
201706002 2601.04-00 Transitional Rules 02/10/2017
201614015 2601.04-00 Transitional Rules 04/01/2016
201550013 2601.04-00 Transitional Rules 12/11/2015
201422011 2601.04-00 Transitional Rules 05/30/2014
201406008 2601.04-00 Transitional Rules 02/07/2014
201345005 2601.04-00 Transitional Rules 11/08/2013
201320009 2601.04-00 Transitional Rules 05/17/2013
201314017 2601.04-00 Transitional Rules 04/05/2013
201216010 2601.04-00 Transitional Rules 04/20/2012
201025026 2601.04-00 Transitional Rules 06/25/2010
201024044 2601.04-00 Transitional Rules 06/18/2010
201024043 2601.04-00 Transitional Rules 06/18/2010
201024024 2601.04-00 Transitional Rules 06/18/2010
201024023 2601.04-00 Transitional Rules 06/18/2010
201024022 2601.04-00 Transitional Rules 06/18/2010
201024021 2601.04-00 Transitional Rules 06/18/2010
201024020 2601.04-00 Transitional Rules 06/18/2010
201024019 2601.04-00 Transitional Rules 06/18/2010
201024018 2601.04-00 Transitional Rules 06/18/2010
201024017 2601.04-00 Transitional Rules 06/18/2010
201024016 2601.04-00 Transitional Rules 06/18/2010
201024015 2601.04-00 Transitional Rules 06/18/2010
201024014 2601.04-00 Transitional Rules 06/18/2010
201023006 2601.04-00 Transitional Rules 06/11/2010
201023005 2601.04-00 Transitional Rules 06/11/2010
201023004 2601.04-00 Transitional Rules 06/11/2010
201023003 2601.04-00 Transitional Rules 06/11/2010
201023002 2601.04-00 Transitional Rules 06/11/2010
201023001 2601.04-00 Transitional Rules 06/11/2010
201021011 2601.04-00 Transitional Rules 05/28/2010
201021010 2601.04-00 Transitional Rules 05/28/2010
201021009 2601.04-00 Transitional Rules 05/28/2010
201021008 2601.04-00 Transitional Rules 05/28/2010
201021007 2601.04-00 Transitional Rules 05/28/2010
201021006 2601.04-00 Transitional Rules 05/28/2010
201021005 2601.04-00 Transitional Rules 05/28/2010
201021004 2601.04-00 Transitional Rules 05/28/2010
201021003 2601.04-00 Transitional Rules 05/28/2010
201006023 2601.04-00 Transitional Rules 02/12/2010
201006005 2601.04-00 Transitional Rules 02/12/2010
200942037 103.12-00 Transitional Rules 10/16/2009
200812022 2601.04-00 Transitional Rules 03/21/2008
200604015 2601.04-00 Transitional Rules 01/27/2006
200502032 2601.04-00 Transitional Rules 01/14/2005
200502031 2601.04-00 Transitional Rules 01/14/2005
200438026 2601.04-00 Transitional Rules 09/17/2004
200329004 103.12-00 Transitional Rules 07/18/2003
200015003 2601.04-00 Transitional Rules 04/14/2000
200015002 2601.04-00 Transitional Rules 04/14/2000
201314025 7704.05-00 Transitional Rule for Existing Partnerships 04/05/2013
200110011 7704.05-00 Transitional Rule for Existing Partnerships 03/09/2001
200102028 7704.05-00 Transitional Rule for Existing Partnerships 01/12/2001
200636089 337.15-00 Transitional Loss Limitation 09/08/2006
200520001 337.15-00 Transitional Loss Limitation 05/20/2005
200516012 337.15-00 Transitional Loss Limitation 04/22/2005
201532016 132.10-00 Transit Passes / Van Pools 08/07/2015
200105007 132.10-00 Transit Passes / Van Pools 02/02/2001

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