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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200906032 368.04-00 Assets for Control of Transferee (Type "D") 02/06/2009
200906033 368.04-00 Assets for Control of Transferee (Type "D") 02/06/2009
200907001 368.04-00 Assets for Control of Transferee (Type "D") 02/13/2009
200907013 368.04-00 Assets for Control of Transferee (Type "D") 02/13/2009
200907023 368.04-00 Assets for Control of Transferee (Type "D") 02/13/2009
200909028 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2009
200910010 368.04-00 Assets for Control of Transferee (Type "D") 03/06/2009
200912008 368.04-00 Assets for Control of Transferee (Type "D") 03/20/2009
200913007 368.04-00 Assets for Control of Transferee (Type "D") 03/27/2009
200915001 368.04-00 Assets for Control of Transferee (Type "D") 04/10/2009
200915026 368.04-00 Assets for Control of Transferee (Type "D") 04/10/2009
200915030 368.04-00 Assets for Control of Transferee (Type "D") 04/10/2009
200916017 368.04-00 Assets for Control of Transferee (Type "D") 04/17/2009
200922028 368.04-00 Assets for Control of Transferee (Type "D") 05/29/2009
200923010 368.04-00 Assets for Control of Transferee (Type "D") 06/05/2009
200924036 368.04-00 Assets for Control of Transferee (Type "D") 06/12/2009
200926024 368.04-00 Assets for Control of Transferee (Type "D") 06/26/2009
200931004 368.04-00 Assets for Control of Transferee (Type "D") 07/31/2009
200934028 368.04-00 Assets for Control of Transferee (Type "D") 08/21/2009
200936005 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2009
200936022 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2009
200943019 368.04-00 Assets for Control of Transferee (Type "D") 10/23/2009
200944011 368.04-00 Assets for Control of Transferee (Type "D") 10/30/2009
200944026 368.04-00 Assets for Control of Transferee (Type "D") 10/30/2009
201001008 368.04-00 Assets for Control of Transferee (Type "D") 01/08/2010
201002025 368.04-00 Assets for Control of Transferee (Type "D") 01/15/2010
201002027 368.04-00 Assets for Control of Transferee (Type "D") 01/15/2010
201003009 368.04-00 Assets for Control of Transferee (Type "D") 01/22/2010
201003012 368.04-00 Assets for Control of Transferee (Type "D") 01/22/2010
201005013 368.04-00 Assets for Control of Transferee (Type "D") 02/05/2010
201010023 368.04-00 Assets for Control of Transferee (Type "D") 03/12/2010
201010025 368.04-00 Assets for Control of Transferee (Type "D") 03/12/2010
201015002 368.04-00 Assets for Control of Transferee (Type "D") 04/16/2010
201016044 368.04-00 Assets for Control of Transferee (Type "D") 04/23/2010
201026007 368.04-00 Assets for Control of Transferee (Type "D") 07/02/2010
201029007 368.04-00 Assets for Control of Transferee (Type "D") 07/23/2010
201030005 368.04-00 Assets for Control of Transferee (Type "D") 07/30/2010
201030017 368.04-00 Assets for Control of Transferee (Type "D") 07/30/2010
201033001 368.04-00 Assets for Control of Transferee (Type "D") 08/20/2010
201033005 368.04-00 Assets for Control of Transferee (Type "D") 08/20/2010
201033007 368.04-00 Assets for Control of Transferee (Type "D") 08/20/2010
201033019 368.04-00 Assets for Control of Transferee (Type "D") 08/20/2010
201034005 368.04-00 Assets for Control of Transferee (Type "D") 08/27/2010
201036006 368.04-00 Assets for Control of Transferee (Type "D") 09/10/2010
201036007 368.04-00 Assets for Control of Transferee (Type "D") 09/10/2010
201037019 368.04-00 Assets for Control of Transferee (Type "D") 09/17/2010
201037020 368.04-00 Assets for Control of Transferee (Type "D") 09/17/2010
201039014 368.04-00 Assets for Control of Transferee (Type "D") 10/01/2010
201041029 368.04-00 Assets for Control of Transferee (Type "D") 10/15/2010
201045018 368.04-00 Assets for Control of Transferee (Type "D") 11/12/2010
201047016 368.04-00 Assets for Control of Transferee (Type "D") 11/26/2010
201050013 368.04-00 Assets for Control of Transferee (Type "D") 12/17/2010
201102046 368.04-00 Assets for Control of Transferee (Type "D") 01/14/2011
201104028 368.04-00 Assets for Control of Transferee (Type "D") 01/28/2011
201105003 368.04-00 Assets for Control of Transferee (Type "D") 02/04/2011
201105024 368.04-00 Assets for Control of Transferee (Type "D") 02/04/2011
201108004 368.04-00 Assets for Control of Transferee (Type "D") 02/25/2011
201111003 368.04-00 Assets for Control of Transferee (Type "D") 03/18/2011
201113003 368.04-00 Assets for Control of Transferee (Type "D") 04/01/2011
201123022 368.04-00 Assets for Control of Transferee (Type "D") 06/10/2011
201123025 368.04-00 Assets for Control of Transferee (Type "D") 06/10/2011
201126006 368.04-00 Assets for Control of Transferee (Type "D") 07/01/2011
201126010 368.04-00 Assets for Control of Transferee (Type "D") 07/01/2011
201128025 368.04-00 Assets for Control of Transferee (Type "D") 07/15/2011
201132009 368.04-00 Assets for Control of Transferee (Type "D") 08/12/2011
201132010 368.04-00 Assets for Control of Transferee (Type "D") 08/12/2011
201135025 368.04-00 Assets for Control of Transferee (Type "D") 09/02/2011
201136009 368.04-00 Assets for Control of Transferee (Type "D") 09/09/2011
201138021 368.04-00 Assets for Control of Transferee (Type "D") 09/23/2011
201142003 368.04-00 Assets for Control of Transferee (Type "D") 10/21/2011
201144014 368.04-00 Assets for Control of Transferee (Type "D") 11/04/2011
201145010 368.04-00 Assets for Control of Transferee (Type "D") 11/10/2011
201147018 368.04-00 Assets for Control of Transferee (Type "D") 11/25/2011
201149012 368.04-00 Assets for Control of Transferee (Type "D") 12/09/2011
201150021 368.04-00 Assets for Control of Transferee (Type "D") 12/16/2011
201203004 368.04-00 Assets for Control of Transferee (Type "D") 01/20/2012
201208017 368.04-00 Assets for Control of Transferee (Type "D") 02/24/2012
201212001 368.04-00 Assets for Control of Transferee (Type "D") 03/23/2012
201213001 368.04-00 Assets for Control of Transferee (Type "D") 03/30/2012
201213002 368.04-00 Assets for Control of Transferee (Type "D") 03/30/2012
201213005 368.04-00 Assets for Control of Transferee (Type "D") 03/30/2012
201214013 368.04-00 Assets for Control of Transferee (Type "D") 04/06/2012
201215005 368.04-00 Assets for Control of Transferee (Type "D") 04/13/2012
201216023 368.04-00 Assets for Control of Transferee (Type "D") 04/20/2012
201216027 368.04-00 Assets for Control of Transferee (Type "D") 04/20/2012
201219003 368.04-00 Assets for Control of Transferee (Type "D") 05/11/2012
201220015 368.04-00 Assets for Control of Transferee (Type "D") 05/18/2012
201220016 368.04-00 Assets for Control of Transferee (Type "D") 05/18/2012
201230007 368.04-00 Assets for Control of Transferee (Type "D") 07/27/2012
201232014 368.04-00 Assets for Control of Transferee (Type "D") 08/10/2012
201232033 368.04-00 Assets for Control of Transferee (Type "D") 08/10/2012
201233016 368.04-00 Assets for Control of Transferee (Type "D") 08/17/2012
201234009 368.04-00 Assets for Control of Transferee (Type "D") 08/24/2012
201236014 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2012
201238018 368.04-00 Assets for Control of Transferee (Type "D") 09/21/2012
201240013 368.04-00 Assets for Control of Transferee (Type "D") 10/05/2012
201240016 368.04-00 Assets for Control of Transferee (Type "D") 10/05/2012
201244006 368.04-00 Assets for Control of Transferee (Type "D") 11/02/2012
201247001 368.04-00 Assets for Control of Transferee (Type "D") 11/23/2012
201250004 368.04-00 Assets for Control of Transferee (Type "D") 12/14/2012
201251006 368.04-00 Assets for Control of Transferee (Type "D") 12/21/2012
201252002 368.04-00 Assets for Control of Transferee (Type "D") 12/28/2012
201252017 368.04-00 Assets for Control of Transferee (Type "D") 12/28/2012
201306006 368.04-00 Assets for Control of Transferee (Type "D") 02/08/2013
201306010 368.04-00 Assets for Control of Transferee (Type "D") 02/08/2013
201308002 368.04-00 Assets for Control of Transferee (Type "D") 02/22/2013
201310023 368.04-00 Assets for Control of Transferee (Type "D") 03/08/2013
201312022 368.04-00 Assets for Control of Transferee (Type "D") 03/22/2013
201313016 368.04-00 Assets for Control of Transferee (Type "D") 03/29/2013
201314001 368.04-00 Assets for Control of Transferee (Type "D") 04/05/2013
201315016 368.04-00 Assets for Control of Transferee (Type "D") 04/12/2013
201325009 368.04-00 Assets for Control of Transferee (Type "D") 06/21/2013
201329005 368.04-00 Assets for Control of Transferee (Type "D") 07/19/2013
201330002 368.04-00 Assets for Control of Transferee (Type "D") 07/26/2013
201330007 368.04-00 Assets for Control of Transferee (Type "D") 07/26/2013
201330022 368.04-00 Assets for Control of Transferee (Type "D") 07/26/2013
201333007 368.04-00 Assets for Control of Transferee (Type "D") 08/16/2013
201335001 368.04-00 Assets for Control of Transferee (Type "D") 08/30/2013
201336012 368.04-00 Assets for Control of Transferee (Type "D") 09/06/2013
201337003 368.04-00 Assets for Control of Transferee (Type "D") 09/13/2013
201337007 368.04-00 Assets for Control of Transferee (Type "D") 09/13/2013
201338040 368.04-00 Assets for Control of Transferee (Type "D") 09/20/2013
201339001 368.04-00 Assets for Control of Transferee (Type "D") 09/27/2013
201340009 368.04-00 Assets for Control of Transferee (Type "D") 10/04/2013
201341004 368.04-00 Assets for Control of Transferee (Type "D") 10/11/2013
201341013 368.04-00 Assets for Control of Transferee (Type "D") 10/11/2013
201341026 368.04-00 Assets for Control of Transferee (Type "D") 10/11/2013
201349006 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2013
201350007 368.04-00 Assets for Control of Transferee (Type "D") 12/13/2013
201352007 368.04-00 Assets for Control of Transferee (Type "D") 12/27/2013
201402002 368.04-00 Assets for Control of Transferee (Type "D") 01/10/2014
201405003 368.04-00 Assets for Control of Transferee (Type "D") 01/31/2014
201407005 368.04-00 Assets for Control of Transferee (Type "D") 02/14/2014
201409002 368.04-00 Assets for Control of Transferee (Type "D") 02/28/2014
201409003 368.04-00 Assets for Control of Transferee (Type "D") 02/28/2014
201411002 368.04-00 Assets for Control of Transferee (Type "D") 03/14/2014
201411012 368.04-00 Assets for Control of Transferee (Type "D") 03/14/2014
201412013 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2014
201415001 368.04-00 Assets for Control of Transferee (Type "D") 04/11/2014
201416005 368.04-00 Assets for Control of Transferee (Type "D") 04/18/2014
201418018 368.04-00 Assets for Control of Transferee (Type "D") 05/02/2014
201418030 368.04-00 Assets for Control of Transferee (Type "D") 05/02/2014
201418039 368.04-00 Assets for Control of Transferee (Type "D") 05/02/2014
201418046 368.04-00 Assets for Control of Transferee (Type "D") 05/02/2014
201419005 368.04-00 Assets for Control of Transferee (Type "D") 05/09/2014
201419010 368.04-00 Assets for Control of Transferee (Type "D") 05/09/2014
201419013 368.04-00 Assets for Control of Transferee (Type "D") 05/09/2014
201422012 368.04-00 Assets for Control of Transferee (Type "D") 05/30/2014
201422017 368.04-00 Assets for Control of Transferee (Type "D") 05/30/2014
201423012 368.04-00 Assets for Control of Transferee (Type "D") 06/06/2014
201424005 368.04-00 Assets for Control of Transferee (Type "D") 06/13/2014
201424006 368.04-00 Assets for Control of Transferee (Type "D") 06/13/2014
201424008 368.04-00 Assets for Control of Transferee (Type "D") 06/13/2014
201424009 368.04-00 Assets for Control of Transferee (Type "D") 06/13/2014
201424011 368.04-00 Assets for Control of Transferee (Type "D") 06/13/2014
201424013 368.04-00 Assets for Control of Transferee (Type "D") 06/13/2014
201426004 368.04-00 Assets for Control of Transferee (Type "D") 06/27/2014
201426007 368.04-00 Assets for Control of Transferee (Type "D") 06/27/2014
201426008 368.04-00 Assets for Control of Transferee (Type "D") 06/27/2014
201430002 368.04-00 Assets for Control of Transferee (Type "D") 07/25/2014
201433007 368.04-00 Assets for Control of Transferee (Type "D") 08/15/2014
201435005 368.04-00 Assets for Control of Transferee (Type "D") 08/29/2014
201437006 368.04-00 Assets for Control of Transferee (Type "D") 09/12/2014
201438009 368.04-00 Assets for Control of Transferee (Type "D") 09/19/2014
201441008 368.04-00 Assets for Control of Transferee (Type "D") 10/10/2014
201441016 368.04-00 Assets for Control of Transferee (Type "D") 10/10/2014
201445008 368.04-00 Assets for Control of Transferee (Type "D") 11/07/2014
201512001 368.04-00 Assets for Control of Transferee (Type "D") 03/20/2015
201528006 368.04-00 Assets for Control of Transferee (Type "D") 07/10/2015
201531014 368.04-00 Assets for Control of Transferee (Type "D") 07/31/2015
201537018 368.04-00 Assets for Control of Transferee (Type "D") 09/11/2015
201603020 368.04-00 Assets for Control of Transferee (Type "D") 01/15/2016
201607003 368.04-00 Assets for Control of Transferee (Type "D") 02/12/2016
201612012 368.04-00 Assets for Control of Transferee (Type "D") 03/18/2016
201613008 368.04-00 Assets for Control of Transferee (Type "D") 03/25/2016
201637013 368.04-00 Assets for Control of Transferee (Type "D") 09/09/2016
201731003 368.04-00 Assets for Control of Transferee (Type "D") 08/04/2017
201731008 368.04-00 Assets for Control of Transferee (Type "D") 08/04/2017
200522021 6503.03-00 Assets of Taxpayer in Control or Custody of Court 06/03/2005
200343027 4942.05-03 Assets Test 10/24/2003
200343028 4942.05-03 Assets Test 10/24/2003
200335034 61.09-06 Assigned 08/29/2003
201539024 168.20-01 Assigned 09/25/2015
199940021 401.10-00 Assignment and Alienation of Plan Benefits (See Also 414.00-00) 10/08/1999
201111005 6402.03-01 Assignment of Refund Check 03/18/2011
201211024 6402.03-01 Assignment of Refund Check 03/16/2012
199909032 61.30-00 Assignments 03/05/1999
200427009 61.30-00 Assignments 07/02/2004
200546026 61.30-00 Assignments 11/18/2005
200626036 61.30-00 Assignments 06/30/2006
200720017 61.30-00 Assignments 05/18/2007
200903073 61.30-00 Assignments 01/16/2009
201552001 61.30-00 Assignments 12/24/2015
200038001 142.04-06 Assisted Living Facilities 09/22/2000
199923017 7701.03-00 Association v. Trust 06/11/1999
199936032 7701.03-00 Association v. Trust 09/10/1999
200007006 7701.03-00 Association v. Trust 02/18/2000
200127012 7701.03-00 Association v. Trust 07/06/2001
200320005 7701.03-00 Association v. Trust 05/16/2003
200329018 7701.03-00 Association v. Trust 07/18/2003

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