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
200035009 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/01/2000
200010017 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/10/2000
200006029 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/11/2000
199949008 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/10/1999
199945015 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/12/1999
199938036 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/24/1999
199924060 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/18/1999
199906026 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/12/1999
200417022 62.02-00 Trade and Business Deductions of Employees 04/23/2004
200035012 62.02-00 Trade and Business Deductions of Employees 09/01/2000
199939001 62.02-00 Trade and Business Deductions of Employees 10/01/1999
199916011 62.02-00 Trade and Business Deductions of Employees 04/23/1999
201733012 816.03-00 Total Reserves Defined 08/18/2017
200745018 62.02-05 Tool / Equipment Rental 11/09/2007
200127004 62.02-05 Tool / Equipment Rental 07/06/2001
200006005 62.02-05 Tool / Equipment Rental 02/11/2000
201537021 9412.07-00 Tonnage Tax Issues (? 1352 - ? 1359) 09/11/2015
200128005 2055.01-00 To U.S., any State, Territory, Political Subdivision, or District of Columbia 07/13/2001
200322013 2055.03-00 To Trustee or Fraternal Society for Charitable Purposes 05/30/2003
200127007 2055.03-00 To Trustee or Fraternal Society for Charitable Purposes 07/06/2001
200026010 2055.03-00 To Trustee or Fraternal Society for Charitable Purposes 06/30/2000
200550002 7602.08-03 To Produce Books and Records, Corporate 12/16/2005
200932057 7602.09-01 To Counsel 08/07/2009
200901023 2055.02-00 To Corporation or Association Organized for Exclusively Charitable Purposes 01/02/2009
200418002 2055.02-00 To Corporation or Association Organized for Exclusively Charitable Purposes 04/30/2004
200302005 2055.02-00 To Corporation or Association Organized for Exclusively Charitable Purposes 01/10/2003
201552033 501.02-00 Title-Holding Company 12/24/2015
201338045 501.02-00 Title-Holding Company 09/20/2013
201338043 501.02-00 Title-Holding Company 09/20/2013
201309014 501.02-00 Title-Holding Company 03/01/2013
200705036 501.02-00 Title-Holding Company 02/02/2007
200621031 501.02-00 Title-Holding Company 05/26/2006
200449034 501.02-00 Title-Holding Company 12/03/2004
200214036 501.02-00 Title-Holding Company 04/05/2002
200214035 501.02-00 Title-Holding Company 04/05/2002
200025056 501.02-00 Title-Holding Company 06/23/2000
201648004 382.12-08 Title 11 or Similar Case 11/25/2016
201435003 382.12-08 Title 11 or Similar Case 08/29/2014
201328027 382.12-08 Title 11 or Similar Case 07/12/2013
201010009 382.12-08 Title 11 or Similar Case 03/12/2010
200818020 382.12-08 Title 11 or Similar Case 05/02/2008
200731020 382.12-08 Title 11 or Similar Case 08/03/2007
200509001 382.12-08 Title 11 or Similar Case 03/04/2005
200445020 382.12-08 Title 11 or Similar Case 11/05/2004
200442011 382.12-08 Title 11 or Similar Case 10/15/2004
200243034 382.12-08 Title 11 or Similar Case 10/25/2002
200242035 382.12-08 Title 11 or Similar Case 10/18/2002
201510025 108.01-01 Title 11 Case 03/06/2015
200741003 108.01-01 Title 11 Case 10/12/2007
200444002 108.01-01 Title 11 Case 10/29/2004
201011021 4071.05-00 Tires on Imported Articles 03/19/2010
200023012 4072.02-00 Tires of the Type Used on Highway Vehicles 06/09/2000
200023011 4072.02-00 Tires of the Type Used on Highway Vehicles 06/09/2000
201011021 4071.00-00 Tire Tax (Taxable v. Not Taxable) 03/19/2010
200016018 3121.12-00 Tips Included for Both Employee and Employer Taxes 04/21/2000
200012078 3121.12-00 Tips Included for Both Employee and Employer Taxes 03/24/2000
201816010 3121.01-05 Tips and Gratuities 04/20/2018
200929004 3121.01-05 Tips and Gratuities 07/17/2009
201145015 905.03-05 Timing of Notification 11/10/2011
201124021 6402.04-01 Timing 06/17/2011
201019020 6402.04-01 Timing 05/14/2010
201016068 6402.04-01 Timing 04/23/2010
200914040 6402.04-01 Timing 04/03/2009
200736027 6402.04-01 Timing 09/07/2007
200119025 6402.04-01 Timing 05/11/2001
199950024 6402.04-01 Timing 12/17/1999
201750008 453.06-00 Timely v. Untimely Elections 12/15/2017
201616004 453.06-00 Timely v. Untimely Elections 04/15/2016
201530001 453.06-00 Timely v. Untimely Elections 07/24/2015
201027025 453.06-00 Timely v. Untimely Elections 07/09/2010
200415006 453.06-00 Timely v. Untimely Elections 04/09/2004
201302022 7519.02-00 Timely Payments 01/11/2013
200411043 7519.02-00 Timely Payments 03/12/2004
200950041 7502.00-00 Timely Mailing Treated as Timely Filing 12/11/2009
200932056 7502.00-00 Timely Mailing Treated as Timely Filing 08/07/2009
200441002 7502.00-00 Timely Mailing Treated as Timely Filing 10/08/2004
200013032 7502.00-00 Timely Mailing Treated as Timely Filing 03/31/2000
200012085 7502.00-00 Timely Mailing Treated as Timely Filing 03/24/2000
201650006 911.11-01 Timely filed returns 12/09/2016
201539018 911.11-01 Timely filed returns 09/25/2015
201507016 911.11-01 Timely filed returns 02/13/2015
201507013 911.11-01 Timely filed returns 02/13/2015
200633006 911.11-01 Timely filed returns 08/18/2006
200631005 911.11-01 Timely filed returns 08/04/2006
201841003 754.02-00 Timeliness of Election 10/12/2018
201840005 754.02-00 Timeliness of Election 10/05/2018
201840003 754.02-00 Timeliness of Election 10/05/2018
201839004 754.02-00 Timeliness of Election 09/28/2018
201833007 754.02-00 Timeliness of Election 08/17/2018
201830010 754.02-00 Timeliness of Election 07/27/2018
201823001 754.02-00 Timeliness of Election 06/08/2018
201819010 754.02-00 Timeliness of Election 05/11/2018
201819005 754.02-00 Timeliness of Election 05/11/2018
201818007 754.02-00 Timeliness of Election 05/04/2018
201818003 754.02-00 Timeliness of Election 05/04/2018
201816006 754.02-00 Timeliness of Election 04/20/2018
201812004 754.02-00 Timeliness of Election 03/23/2018
201804006 754.02-00 Timeliness of Election 01/26/2018
201742001 754.02-00 Timeliness of Election 10/20/2017
201738007 754.02-00 Timeliness of Election 09/22/2017
201736004 754.02-00 Timeliness of Election 09/08/2017
201729015 754.02-00 Timeliness of Election 07/21/2017
201726010 754.02-00 Timeliness of Election 06/30/2017
201726002 754.02-00 Timeliness of Election 06/30/2017
201722013 754.02-00 Timeliness of Election 06/02/2017
201719007 754.02-00 Timeliness of Election 05/12/2017
201719006 754.02-00 Timeliness of Election 05/12/2017
201718013 754.02-00 Timeliness of Election 05/05/2017
201709009 754.02-00 Timeliness of Election 03/03/2017
201709006 754.02-00 Timeliness of Election 03/03/2017
201709005 754.02-00 Timeliness of Election 03/03/2017
201707011 754.02-00 Timeliness of Election 02/17/2017
201705008 754.02-00 Timeliness of Election 02/03/2017
201649005 754.02-00 Timeliness of Election 12/02/2016
201649003 754.02-00 Timeliness of Election 12/02/2016
201648005 754.02-00 Timeliness of Election 11/25/2016
201645008 754.02-00 Timeliness of Election 11/04/2016
201645001 754.02-00 Timeliness of Election 11/04/2016
201640011 754.02-00 Timeliness of Election 09/30/2016
201632009 754.02-00 Timeliness of Election 08/05/2016
201632008 754.02-00 Timeliness of Election 08/05/2016
201632007 754.02-00 Timeliness of Election 08/05/2016
201632006 754.02-00 Timeliness of Election 08/05/2016
201629002 754.02-00 Timeliness of Election 07/15/2016
201624005 754.02-00 Timeliness of Election 06/10/2016
201611008 754.02-00 Timeliness of Election 03/11/2016
201605007 754.02-00 Timeliness of Election 01/29/2016
201543002 754.02-00 Timeliness of Election 10/23/2015
201525008 754.02-00 Timeliness of Election 06/19/2015
201519023 754.02-00 Timeliness of Election 05/08/2015
201514002 754.02-00 Timeliness of Election 04/03/2015
201510024 754.02-00 Timeliness of Election 03/06/2015
201508003 754.02-00 Timeliness of Election 02/20/2015
201505027 754.02-00 Timeliness of Election 01/30/2015
201505026 754.02-00 Timeliness of Election 01/30/2015
201505025 754.02-00 Timeliness of Election 01/30/2015
201505024 754.02-00 Timeliness of Election 01/30/2015
201505023 754.02-00 Timeliness of Election 01/30/2015
201505022 754.02-00 Timeliness of Election 01/30/2015
201505021 754.02-00 Timeliness of Election 01/30/2015
201505020 754.02-00 Timeliness of Election 01/30/2015
201505019 754.02-00 Timeliness of Election 01/30/2015
201505018 754.02-00 Timeliness of Election 01/30/2015
201505017 754.02-00 Timeliness of Election 01/30/2015
201448002 754.02-00 Timeliness of Election 11/28/2014
201444017 754.02-00 Timeliness of Election 10/31/2014
201444016 754.02-00 Timeliness of Election 10/31/2014
201443011 754.02-00 Timeliness of Election 10/24/2014
201442003 754.02-00 Timeliness of Election 10/17/2014
201440003 754.02-00 Timeliness of Election 10/03/2014
201426012 754.02-00 Timeliness of Election 06/27/2014
201410026 754.02-00 Timeliness of Election 03/07/2014
201410025 754.02-00 Timeliness of Election 03/07/2014
201410024 754.02-00 Timeliness of Election 03/07/2014
201410023 754.02-00 Timeliness of Election 03/07/2014
201410022 754.02-00 Timeliness of Election 03/07/2014
201410021 754.02-00 Timeliness of Election 03/07/2014
201410020 754.02-00 Timeliness of Election 03/07/2014
201410019 754.02-00 Timeliness of Election 03/07/2014
201410014 754.02-00 Timeliness of Election 03/07/2014
201341002 754.02-00 Timeliness of Election 10/11/2013
201314013 754.02-00 Timeliness of Election 04/05/2013
201251004 754.02-00 Timeliness of Election 12/21/2012
201201014 754.02-00 Timeliness of Election 01/06/2012
201201007 754.02-00 Timeliness of Election 01/06/2012
201151014 754.02-00 Timeliness of Election 12/23/2011
201149009 754.02-00 Timeliness of Election 12/09/2011
201149008 754.02-00 Timeliness of Election 12/09/2011
201135021 754.02-00 Timeliness of Election 09/02/2011
201122015 754.02-00 Timeliness of Election 06/03/2011
201116010 754.02-00 Timeliness of Election 04/22/2011
201115002 754.02-00 Timeliness of Election 04/15/2011
201114011 754.02-00 Timeliness of Election 04/08/2011
201108023 754.02-00 Timeliness of Election 02/25/2011
201104025 754.02-00 Timeliness of Election 01/28/2011
201047013 754.02-00 Timeliness of Election 11/26/2010
201017034 754.02-00 Timeliness of Election 04/30/2010
201013025 754.02-00 Timeliness of Election 04/02/2010
201012032 754.02-00 Timeliness of Election 03/26/2010
201012031 754.02-00 Timeliness of Election 03/26/2010
201011004 754.02-00 Timeliness of Election 03/19/2010
201002026 754.02-00 Timeliness of Election 01/15/2010
200950031 754.02-00 Timeliness of Election 12/11/2009
200941007 754.02-00 Timeliness of Election 10/09/2009
200933001 754.02-00 Timeliness of Election 08/14/2009
200924014 754.02-00 Timeliness of Election 06/12/2009
200922007 754.02-00 Timeliness of Election 05/29/2009
200921013 754.02-00 Timeliness of Election 05/22/2009
200921006 754.02-00 Timeliness of Election 05/22/2009
200908018 754.02-00 Timeliness of Election 02/20/2009
200903069 754.02-00 Timeliness of Election 01/16/2009
200840005 754.02-00 Timeliness of Election 10/03/2008
200838019 754.02-00 Timeliness of Election 09/19/2008
200838006 754.02-00 Timeliness of Election 09/19/2008
200835007 754.02-00 Timeliness of Election 08/29/2008
200834018 754.02-00 Timeliness of Election 08/22/2008
200832014 754.02-00 Timeliness of Election 08/08/2008
200827020 754.02-00 Timeliness of Election 07/04/2008
200825002 754.02-00 Timeliness of Election 06/20/2008
200820001 754.02-00 Timeliness of Election 05/16/2008

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