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 Ascending Help on Subject Released Not sorted Help on Released
200213008 49.00-00 At-Risk Rules 03/29/2002
200225007 49.00-00 At-Risk Rules 06/21/2002
200008001 7201.00-00 Attempt to Evade or Defeat Tax 02/25/2000
200009001 7201.00-00 Attempt to Evade or Defeat Tax 03/03/2000
200024035 7201.00-00 Attempt to Evade or Defeat Tax 06/16/2000
200028028 7201.00-00 Attempt to Evade or Defeat Tax 07/14/2000
200031021 7201.00-00 Attempt to Evade or Defeat Tax 08/04/2000
201036021 9103.00-00 Attorneys 09/10/2010
201106015 3121.04-03 Attorneys 02/11/2011
201114022 06.00.00-00 ATTORNEYS 04/08/2011
200908033 7430.03-02 Attorney's Fees 02/20/2009
200532049 2053.07-00 Attorneys' Fees 08/12/2005
200023005 06.01.00-00 ATTORNEYS: Authority 06/09/2000
200536020 06.01.00-00 ATTORNEYS: Authority 09/09/2005
201544024 06.04.00-00 ATTORNEYS: Practice 10/30/2015
199952028 105.01-00 Attributable to Employer Contributions 12/31/1999
200226003 105.01-00 Attributable to Employer Contributions 06/28/2002
200549008 105.01-00 Attributable to Employer Contributions 12/09/2005
200613023 105.01-00 Attributable to Employer Contributions 03/31/2006
200021045 367.10-03 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 05/26/2000
200148036 367.10-03 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 11/30/2001
200148037 367.10-03 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 11/30/2001
200838003 1297.01-00 Attribution of Ownership 09/19/2008
200733024 1297.01-01 Attribution to U.S. Persons 08/17/2007
200416008 9114.03-02 Australia 04/16/2004
200604023 9114.03-02 Australia 01/27/2006
201736021 9103.01-00 Authority 09/08/2017
201637001 6201.02-00 Authority of Officers of Internal Revenue Service 09/09/2016
200629025 7602.07-01 Authority to Issue 07/21/2006
201739012 7811.01-00 Authority to Issue 09/29/2017
199938004 6402.00-00 Authority to Make Credits or Refunds 09/24/1999
200001019 6402.00-00 Authority to Make Credits or Refunds 01/07/2000
200033045 6402.00-00 Authority to Make Credits or Refunds 08/18/2000
200038005 6402.00-00 Authority to Make Credits or Refunds 09/22/2000
200044001 6402.00-00 Authority to Make Credits or Refunds 11/03/2000
200123009 6402.00-00 Authority to Make Credits or Refunds 06/08/2001
200124019 6402.00-00 Authority to Make Credits or Refunds 06/15/2001
200130012 6402.00-00 Authority to Make Credits or Refunds 07/27/2001
200133045 6402.00-00 Authority to Make Credits or Refunds 08/17/2001
200136005 6402.00-00 Authority to Make Credits or Refunds 09/07/2001
200138001 6402.00-00 Authority to Make Credits or Refunds 09/21/2001
200141013 6402.00-00 Authority to Make Credits or Refunds 10/12/2001
200144030 6402.00-00 Authority to Make Credits or Refunds 11/02/2001
200152045 6402.00-00 Authority to Make Credits or Refunds 12/28/2001
200202056 6402.00-00 Authority to Make Credits or Refunds 01/11/2002
200204014 6402.00-00 Authority to Make Credits or Refunds 01/25/2002
200213012 6402.00-00 Authority to Make Credits or Refunds 03/29/2002
200224020 6402.00-00 Authority to Make Credits or Refunds 06/14/2002
200236025 6402.00-00 Authority to Make Credits or Refunds 09/06/2002
200242037 6402.00-00 Authority to Make Credits or Refunds 10/18/2002
200251013 6402.00-00 Authority to Make Credits or Refunds 12/20/2002
200547011 6402.00-00 Authority to Make Credits or Refunds 11/25/2005
200914052 6402.00-00 Authority to Make Credits or Refunds 04/03/2009
200915043 6402.00-00 Authority to Make Credits or Refunds 04/10/2009
200937032 6402.00-00 Authority to Make Credits or Refunds 09/11/2009
200951033 6402.00-00 Authority to Make Credits or Refunds 12/18/2009
200952053 6402.00-00 Authority to Make Credits or Refunds 12/25/2009
201005041 6402.00-00 Authority to Make Credits or Refunds 02/05/2010
201012033 6402.00-00 Authority to Make Credits or Refunds 03/26/2010
201016056 6402.00-00 Authority to Make Credits or Refunds 04/23/2010
201021022 6402.00-00 Authority to Make Credits or Refunds 05/28/2010
201022020 6402.00-00 Authority to Make Credits or Refunds 06/04/2010
201103055 6402.00-00 Authority to Make Credits or Refunds 01/21/2011
201106013 6402.00-00 Authority to Make Credits or Refunds 02/11/2011
201108033 6402.00-00 Authority to Make Credits or Refunds 02/25/2011
201115018 6402.00-00 Authority to Make Credits or Refunds 04/15/2011
201116017 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116024 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116025 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116027 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201125035 6402.00-00 Authority to Make Credits or Refunds 06/24/2011
201125036 6402.00-00 Authority to Make Credits or Refunds 06/24/2011
201152018 6402.00-00 Authority to Make Credits or Refunds 12/30/2011
201223019 6402.00-00 Authority to Make Credits or Refunds 06/08/2012
201224032 6402.00-00 Authority to Make Credits or Refunds 06/15/2012
201312044 6402.00-00 Authority to Make Credits or Refunds 03/22/2013
201316020 6402.00-00 Authority to Make Credits or Refunds 04/19/2013
201350039 6402.00-00 Authority to Make Credits or Refunds 12/13/2013
201405013 6402.00-00 Authority to Make Credits or Refunds 01/31/2014
201412014 6402.00-00 Authority to Make Credits or Refunds 03/21/2014
201502014 6402.00-00 Authority to Make Credits or Refunds 01/09/2015
201520010 6402.00-00 Authority to Make Credits or Refunds 05/15/2015
201526007 6402.00-00 Authority to Make Credits or Refunds 06/26/2015
201823005 6402.00-00 Authority to Make Credits or Refunds 06/08/2018
200947038 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/20/2009
200947039 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/20/2009
201004025 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 01/29/2010
201012059 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 03/26/2010
201018003 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 05/07/2010
201018004 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 05/07/2010
201034022 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 08/27/2010
201109018 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 03/04/2011
201122017 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/03/2011
201144029 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/04/2011
201220032 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 05/18/2012
201723023 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/09/2017
201808015 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 02/23/2018
200028036 6343.00-00 Authority to Release Levy 07/14/2000
200040033 6343.00-00 Authority to Release Levy 10/06/2000
200138001 6343.00-00 Authority to Release Levy 09/21/2001
200914052 6343.00-00 Authority to Release Levy 04/03/2009
200922047 6343.00-00 Authority to Release Levy 05/29/2009
201107019 6343.00-00 Authority to Release Levy 02/18/2011
201117031 6343.00-00 Authority to Release Levy 04/29/2011
201145020 6343.00-00 Authority to Release Levy 11/10/2011
201145021 6343.00-00 Authority to Release Levy 11/10/2011
201145023 6343.00-00 Authority to Release Levy 11/10/2011
201145024 6343.00-00 Authority to Release Levy 11/10/2011
201350040 6343.00-00 Authority to Release Levy 12/13/2013
201526015 6343.00-00 Authority to Release Levy 06/26/2015
201534008 6343.00-00 Authority to Release Levy 08/21/2015
201746024 6343.00-00 Authority to Release Levy 11/17/2017
200324057 6001.03-00 Automatic Data Processing Systems 06/13/2003
201210028 6001.03-00 Automatic Data Processing Systems 03/09/2012
201430019 501.07-04 Automobile Clubs 07/25/2014
200052013 143.07-01 Average Area Purchase Price 12/29/2000
200147051 143.07-01 Average Area Purchase Price 11/23/2001
200248011 143.07-01 Average Area Purchase Price 11/29/2002
200339009 143.07-01 Average Area Purchase Price 09/26/2003
199942005 809.04-00 Average Equity Base 10/22/1999
200213026 1301.00-00 Averaging of Farm Income 03/29/2002
200009004 263A.09-00 Avoided Cost Method 03/03/2000
200252059 263A.09-00 Avoided Cost Method 12/27/2002
201024046 7430.00-00 Awarding of Court Costs and Certain Fees 06/18/2010
200033043 3121.01-01 Back Pay 08/18/2000
200214001 3121.01-01 Back Pay 04/05/2002
200244004 3121.01-01 Back Pay 11/01/2002
200303003 3121.01-01 Back Pay 01/17/2003
200929015 3401.01-01 Back Pay 07/17/2009
200940026 3121.01-01 Back Pay 10/02/2009
201028036 3121.01-01 Back Pay 07/16/2010
201149004 3121.01-01 Back Pay 12/09/2011
201149004 3401.01-01 Back Pay 12/09/2011
200011031 3406.00-00 Backup Withholding 03/17/2000
200107027 3406.00-00 Backup Withholding 02/16/2001
200121072 3406.00-00 Backup Withholding 05/25/2001
200124001 3406.00-00 Backup Withholding 06/15/2001
200206053 3406.00-00 Backup Withholding 02/08/2002
200450003 3406.00-00 Backup Withholding 12/10/2004
200645008 3406.00-00 Backup Withholding 11/10/2006
200645017 3406.00-00 Backup Withholding 11/10/2006
200646010 3406.00-00 Backup Withholding 11/17/2006
200701001 3406.00-00 Backup Withholding 01/05/2007
200702006 3406.00-00 Backup Withholding 01/12/2007
200702008 3406.00-00 Backup Withholding 01/12/2007
200702009 3406.00-00 Backup Withholding 01/12/2007
200702010 3406.00-00 Backup Withholding 01/12/2007
200702011 3406.00-00 Backup Withholding 01/12/2007
200702012 3406.00-00 Backup Withholding 01/12/2007
200702048 3406.00-00 Backup Withholding 01/12/2007
200703008 3406.00-00 Backup Withholding 01/19/2007
200703009 3406.00-00 Backup Withholding 01/19/2007
200703010 3406.00-00 Backup Withholding 01/19/2007
200703034 3406.00-00 Backup Withholding 01/19/2007
200712004 3406.00-00 Backup Withholding 03/23/2007
200712005 3406.00-00 Backup Withholding 03/23/2007
200722004 3406.00-00 Backup Withholding 06/01/2007
200722025 3406.00-00 Backup Withholding 06/01/2007
200816027 3406.00-00 Backup Withholding 04/18/2008
200819013 3406.00-00 Backup Withholding 05/09/2008
200938029 3406.00-00 Backup Withholding 09/18/2009
200940029 3406.00-00 Backup Withholding 10/02/2009
201037027 3406.00-00 Backup Withholding 09/17/2010
201049027 3406.00-00 Backup Withholding 12/10/2010
201224033 3406.00-00 Backup Withholding 06/15/2012
201246028 3406.00-00 Backup Withholding 11/16/2012
201248022 3406.00-00 Backup Withholding 11/30/2012
201447025 3406.00-00 Backup Withholding 11/21/2014
201539025 3406.00-00 Backup Withholding 09/25/2015
199908021 166.00-00 Bad Debts 02/26/1999
199909007 166.00-00 Bad Debts 03/05/1999
199912005 166.00-00 Bad Debts 03/26/1999
199935027 166.00-00 Bad Debts 09/03/1999
200024004 166.00-00 Bad Debts 06/16/2000
200026021 166.00-00 Bad Debts 06/30/2000
200027036 166.00-00 Bad Debts 07/07/2000
200045030 166.00-00 Bad Debts 11/10/2000
200120001 166.00-00 Bad Debts 05/18/2001
200406046 166.00-00 Bad Debts 02/06/2004
200451030 166.00-00 Bad Debts 12/17/2004
200453001 166.00-00 Bad Debts 12/31/2004
200706011 166.00-00 Bad Debts 02/09/2007
200714008 166.00-00 Bad Debts 04/06/2007
200814026 166.00-00 Bad Debts 04/04/2008
201323021 166.00-00 Bad Debts 06/07/2013
201328031 166.00-00 Bad Debts 07/12/2013
201515018 166.00-00 Bad Debts 04/10/2015
201602005 166.00-00 Bad Debts 01/08/2016
200024004 6511.03-01 Bad Debts and Worthless Securities 06/16/2000
201515018 6511.03-01 Bad Debts and Worthless Securities 04/10/2015
200938005 6321.01-05 Bank Accounts--General (See 6331.31-00) 09/18/2009
201350036 6332.01-00 Bank Deposit 12/13/2013
199919029 9999.99-00 Bank Secrecy Act 05/14/1999
200603026 9999.99-00 Bank Secrecy Act 01/20/2006
201341017 581.00-00 Bank v. Not a Bank 10/11/2013
200518002 09.12.07-00 BANK. CODE CASES: Ch. 12: Taxes becoming payable while case pend 05/06/2005
200027049 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 07/07/2000
200028031 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 07/14/2000
200246002 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 11/15/2002
200128001 09.19.07-00 BANK. CODE CASES: Determination tax liab.: Tax effect of plan 07/13/2001

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