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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401 - 500 of 62,903 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Descending Help on Subject Released Not sorted Help on Released
200916028 6402.05-00 Who May File a Claim 04/17/2009
200519081 6402.05-00 Who May File a Claim 05/13/2005
200119025 6402.05-00 Who May File a Claim 05/11/2001
200032002 6402.05-00 Who May File a Claim 08/11/2000
199950024 6402.05-00 Who May File a Claim 12/17/1999
199916003 6402.05-00 Who May File a Claim 04/23/1999
200246003 61.39-00 Who is the Taxpayer 11/15/2002
200245050 61.39-00 Who is the Taxpayer 11/08/2002
200124019 61.39-00 Who is the Taxpayer 06/15/2001
200116005 61.39-00 Who is the Taxpayer 04/20/2001
200838003 1295.01-00 Who Can Make Election 09/19/2008
201419007 831.03-00 Whether Company Qualifies as Insurance Company 05/09/2014
201351006 831.03-00 Whether Company Qualifies as Insurance Company 12/20/2013
201224018 831.03-00 Whether Company Qualifies as Insurance Company 06/15/2012
201219011 831.03-00 Whether Company Qualifies as Insurance Company 05/11/2012
201219010 831.03-00 Whether Company Qualifies as Insurance Company 05/11/2012
201219009 831.03-00 Whether Company Qualifies as Insurance Company 05/11/2012
201030014 831.03-00 Whether Company Qualifies as Insurance Company 07/30/2010
200907006 831.03-00 Whether Company Qualifies as Insurance Company 02/13/2009
200850011 831.03-00 Whether Company Qualifies as Insurance Company 12/12/2008
200845043 831.03-00 Whether Company Qualifies as Insurance Company 11/07/2008
200730001 831.03-00 Whether Company Qualifies as Insurance Company 07/27/2007
200631002 831.03-00 Whether Company Qualifies as Insurance Company 08/04/2006
200442031 831.03-00 Whether Company Qualifies as Insurance Company 10/15/2004
200340011 831.03-00 Whether Company Qualifies as Insurance Company 10/03/2003
200242027 831.03-00 Whether Company Qualifies as Insurance Company 10/18/2002
200237010 831.03-00 Whether Company Qualifies as Insurance Company 09/13/2002
200149003 831.03-00 Whether Company Qualifies as Insurance Company 12/07/2001
200147052 831.03-00 Whether Company Qualifies as Insurance Company 11/23/2001
200140057 831.03-00 Whether Company Qualifies as Insurance Company 10/05/2001
200138014 831.03-00 Whether Company Qualifies as Insurance Company 09/21/2001
200138010 831.03-00 Whether Company Qualifies as Insurance Company 09/21/2001
200119039 831.03-00 Whether Company Qualifies as Insurance Company 05/11/2001
200042018 831.03-00 Whether Company Qualifies as Insurance Company 10/20/2000
200028018 831.03-00 Whether Company Qualifies as Insurance Company 07/14/2000
199938022 831.03-00 Whether Company Qualifies as Insurance Company 09/24/1999
199931030 831.03-00 Whether Company Qualifies as Insurance Company 08/06/1999
199903024 831.03-00 Whether Company Qualifies as Insurance Company 01/22/1999
200721016 451.15-01 When Sale Completed 05/25/2007
200029001 3121.01-19 When Paid and Received 07/21/2000
199926034 3121.01-19 When Paid and Received 07/02/1999
200519047 83.01-00 When Includible in Gross Income 05/13/2005
200434008 83.01-00 When Includible in Gross Income 08/20/2004
200040004 83.01-00 When Includible in Gross Income 10/06/2000
200039002 83.01-00 When Includible in Gross Income 09/29/2000
200025001 83.01-00 When Includible in Gross Income 06/23/2000
200022025 83.01-00 When Includible in Gross Income 06/02/2000
200007021 83.01-00 When Includible in Gross Income 02/18/2000
200005006 83.01-00 When Includible in Gross Income 02/04/2000
199932031 83.01-00 When Includible in Gross Income 08/13/1999
199910010 83.01-00 When Includible in Gross Income 03/12/1999
199902002 83.01-00 When Includible in Gross Income 01/15/1999
199901013 83.01-00 When Includible in Gross Income 01/08/1999
199901009 83.01-00 When Includible in Gross Income 01/08/1999
199901007 83.01-00 When Includible in Gross Income 01/08/1999
201505006 1502.75-10 When Group Remains in Existence 01/30/2015
201424010 1502.75-10 When Group Remains in Existence 06/13/2014
201350007 1502.75-10 When Group Remains in Existence 12/13/2013
201314028 1502.75-10 When Group Remains in Existence 04/05/2013
201228002 1502.75-10 When Group Remains in Existence 07/13/2012
201140017 1502.75-10 When Group Remains in Existence 10/07/2011
201126006 1502.75-10 When Group Remains in Existence 07/01/2011
201120015 1502.75-10 When Group Remains in Existence 05/20/2011
201117017 1502.75-10 When Group Remains in Existence 04/29/2011
201021019 1502.75-10 When Group Remains in Existence 05/28/2010
201015004 1502.75-10 When Group Remains in Existence 04/16/2010
200829007 1502.75-10 When Group Remains in Existence 07/18/2008
200751011 1502.75-10 When Group Remains in Existence 12/21/2007
200744006 1502.75-10 When Group Remains in Existence 11/02/2007
200603009 1502.75-10 When Group Remains in Existence 01/20/2006
200451013 1502.75-10 When Group Remains in Existence 12/17/2004
200420018 1502.75-10 When Group Remains in Existence 05/14/2004
200339008 1502.75-10 When Group Remains in Existence 09/26/2003
200232016 1502.75-10 When Group Remains in Existence 08/09/2002
200136001 1502.75-10 When Group Remains in Existence 09/07/2001
200052015 1502.75-10 When Group Remains in Existence 12/29/2000
199929017 1502.75-10 When Group Remains in Existence 07/23/1999
199919016 1502.75-10 When Group Remains in Existence 05/14/1999
200009047 402.01-02 What Constitutes Separation From Service 03/03/2000
199908061 402.01-02 What Constitutes Separation From Service 02/26/1999
201513002 6702.01-00 What Constitutes 03/27/2015
201103040 6702.01-00 What Constitutes 01/21/2011
200512018 6702.01-00 What Constitutes 03/25/2005
200504028 6702.01-00 What Constitutes 01/28/2005
200503031 6702.01-00 What Constitutes 01/21/2005
200502042 6702.01-00 What Constitutes 01/14/2005
200451042 6702.01-00 What Constitutes 12/17/2004
200931049 419.03-00 Welfare Benefit Fund 07/31/2009
200922038 419.03-00 Welfare Benefit Fund 05/29/2009
200514022 419.03-00 Welfare Benefit Fund 04/08/2005
200441039 419.03-00 Welfare Benefit Fund 10/08/2004
200311037 419.03-00 Welfare Benefit Fund 03/14/2003
200043049 419.03-00 Welfare Benefit Fund 10/27/2000
200011063 419.03-00 Welfare Benefit Fund 03/17/2000
199934002 419.03-00 Welfare Benefit Fund 08/27/1999
199924059 170.09-03 War Veterans, Etc. 06/18/1999
199912033 170.09-03 War Veterans, Etc. 03/26/1999
199933017 85.02.00-00 WAIVERS: Collection 08/20/1999
200216007 6501.08-15 Waivers with Indefinite Duration 04/19/2002
201004029 6502.03-00 Waivers 01/29/2010

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