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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

401 - 600 of 62,465 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 Ascending Help on Subject Released Not sorted Help on Released
201118017 6404.00-00 Abatements 05/06/2011
201118018 6404.00-00 Abatements 05/06/2011
201134018 6404.00-00 Abatements 08/26/2011
201134018 6404.00-00 Abatements 08/26/2011
201138045 6404.00-00 Abatements 09/23/2011
201215006 6404.00-00 Abatements 04/13/2012
201313029 6404.00-00 Abatements 03/29/2013
201414020 6404.00-00 Abatements 04/04/2014
201426026 6404.00-00 Abatements 06/27/2014
201526008 6404.00-00 Abatements 06/26/2015
201550042 6404.00-00 Abatements 12/11/2015
201723022 6404.00-00 Abatements 06/09/2017
201027007 9300.48-00 Abusive Trust Arrangements Utilizing Cash Value Life Insurance Products Purported to Provide Welfare Benefits (Notice 2007-83) 07/09/2010
200935024 481.07-00 Acceleration of Adjustment 08/28/2009
200129018 6166.52-00 Acceleration of Estate Tax Payable in Installments 07/20/2001
200141015 6166.52-00 Acceleration of Estate Tax Payable in Installments 10/12/2001
200321006 6166.52-00 Acceleration of Estate Tax Payable in Installments 05/23/2003
200613020 6166.52-00 Acceleration of Estate Tax Payable in Installments 03/31/2006
201403012 6166.52-00 Acceleration of Estate Tax Payable in Installments 01/17/2014
200129018 6166.02-00 Acceleration of Payments 07/20/2001
200141015 6166.02-00 Acceleration of Payments 10/12/2001
200321006 6166.02-00 Acceleration of Payments 05/23/2003
200613020 6166.02-00 Acceleration of Payments 03/31/2006
201403012 6166.02-00 Acceleration of Payments 01/17/2014
199932042 2518.01-02 Acceptance of Benefits 08/13/1999
200832018 2518.01-02 Acceptance of Benefits 08/08/2008
201516056 2518.01-02 Acceptance of Benefits 04/17/2015
201016069 6103.11-01 Accepted Offers-in-Compromise 04/23/2010
199924056 6402.03-00 Access to Refund 06/18/1999
200210012 6402.03-00 Access to Refund 03/08/2002
199911012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/19/1999
199915054 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 04/16/1999
200046012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/17/2000
200108010 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 02/23/2001
200235043 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 08/30/2002
200305013 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/31/2003
200329014 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/18/2003
200339001 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003
200339015 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003
200339016 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003
200452013 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/24/2004
200520014 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/20/2005
200521005 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/27/2005
200535015 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/02/2005
200613023 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/31/2006
200627014 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/07/2006
200708006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 02/23/2007
200709007 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/02/2007
200724008 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/15/2007
200727002 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/06/2007
200731023 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 08/03/2007
200819007 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/09/2008
200841013 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 10/10/2008
200846021 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/14/2008
200851088 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/19/2008
200947021 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/20/2009
200951026 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/18/2009
200951027 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/18/2009
200951028 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/18/2009
201010020 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/12/2010
201011032 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/19/2010
201410030 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/07/2014
201413006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/28/2014
201527040 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/03/2015
201547006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/20/2015
201601012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/31/2015
201611003 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/11/2016
201622031 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/27/2016
201639001 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/23/2016
201703013 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/20/2017
201719025 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/12/2017
201805002 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 02/02/2018
201040018 419.12-00 Account Limit 10/08/2010
199903033 9100.10-01 Accounting Methods 01/22/1999
199908021 9100.10-01 Accounting Methods 02/26/1999
199918061 9100.10-01 Accounting Methods 05/07/1999
199935027 9100.10-01 Accounting Methods 09/03/1999
200010045 9100.10-01 Accounting Methods 03/10/2000
200026021 9100.10-01 Accounting Methods 06/30/2000
200049015 9100.10-01 Accounting Methods 12/08/2000
200152025 9100.10-01 Accounting Methods 12/28/2001
200334026 9100.10-01 Accounting Methods 08/22/2003
200432013 9100.10-01 Accounting Methods 08/06/2004
200452018 9100.10-01 Accounting Methods 12/24/2004
200529001 9100.10-01 Accounting Methods 07/22/2005
200529002 9100.10-01 Accounting Methods 07/22/2005
200541029 9100.10-01 Accounting Methods 10/14/2005
200612009 9100.10-01 Accounting Methods 03/24/2006
200626023 9100.10-01 Accounting Methods 06/30/2006
200626035 9100.10-01 Accounting Methods 06/30/2006
200725017 9100.10-01 Accounting Methods 06/22/2007
200738001 9100.10-01 Accounting Methods 09/21/2007
200749015 9100.10-01 Accounting Methods 12/07/2007
200750006 9100.10-01 Accounting Methods 12/14/2007
200750010 9100.10-01 Accounting Methods 12/14/2007
200751008 9100.10-01 Accounting Methods 12/21/2007
200812011 9100.10-01 Accounting Methods 03/21/2008
200817030 9100.10-01 Accounting Methods 04/25/2008
200838012 9100.10-01 Accounting Methods 09/19/2008
200851004 9100.10-01 Accounting Methods 12/19/2008
200851019 9100.10-01 Accounting Methods 12/19/2008
200852026 9100.10-01 Accounting Methods 12/26/2008
200944015 9100.10-01 Accounting Methods 10/30/2009
200946031 9100.10-01 Accounting Methods 11/13/2009
201017026 9100.10-01 Accounting Methods 04/30/2010
201030023 9100.10-01 Accounting Methods 07/30/2010
201038007 9100.10-01 Accounting Methods 09/24/2010
201043030 9100.10-01 Accounting Methods 10/29/2010
201046002 9100.10-01 Accounting Methods 11/19/2010
201051001 9100.10-01 Accounting Methods 12/23/2010
201051005 9100.10-01 Accounting Methods 12/23/2010
201104027 9100.10-01 Accounting Methods 01/28/2011
201114007 9100.10-01 Accounting Methods 04/08/2011
201116013 9100.10-01 Accounting Methods 04/22/2011
201221001 9100.10-01 Accounting Methods 05/25/2012
201224005 9100.10-01 Accounting Methods 06/15/2012
201226005 9100.10-01 Accounting Methods 06/29/2012
201226007 9100.10-01 Accounting Methods 06/29/2012
201226009 9100.10-01 Accounting Methods 06/29/2012
201239004 9100.10-01 Accounting Methods 09/28/2012
201343009 9100.10-01 Accounting Methods 10/25/2013
201351011 9100.10-01 Accounting Methods 12/20/2013
201409004 9100.10-01 Accounting Methods 02/28/2014
201423018 9100.10-01 Accounting Methods 06/06/2014
201426023 9100.10-01 Accounting Methods 06/27/2014
201451010 9100.10-01 Accounting Methods 12/19/2014
201507007 9100.10-01 Accounting Methods 02/13/2015
201516026 9100.10-01 Accounting Methods 04/17/2015
201528031 9100.10-01 Accounting Methods 07/10/2015
201532007 9100.10-01 Accounting Methods 08/07/2015
201550018 9100.10-01 Accounting Methods 12/11/2015
201636038 9100.10-01 Accounting Methods 09/02/2016
201645009 9100.10-01 Accounting Methods 11/04/2016
201723010 9100.10-01 Accounting Methods 06/09/2017
201726006 9100.10-01 Accounting Methods 06/30/2017
201726008 9100.10-01 Accounting Methods 06/30/2017
201728019 9100.10-01 Accounting Methods 07/14/2017
201736016 9100.10-01 Accounting Methods 09/08/2017
201750008 9100.10-01 Accounting Methods 12/15/2017
201815013 9100.10-01 Accounting Methods 04/13/2018
200423014 446.03-02 Accrual 06/04/2004
199916005 461.08-01 Accrual Basis 04/23/1999
199922056 461.08-01 Accrual Basis 06/04/1999
199947007 461.09-01 Accrual Basis 11/26/1999
200040004 461.06-01 Accrual Basis 10/06/2000
200131005 461.06-01 Accrual Basis 08/03/2001
200709003 461.06-01 Accrual Basis 03/02/2007
200730010 461.06-01 Accrual Basis 07/27/2007
200801039 461.08-01 Accrual Basis 01/04/2008
200836026 461.06-01 Accrual Basis 09/05/2008
200851086 461.06-01 Accrual Basis 12/19/2008
201223015 461.06-01 Accrual Basis 06/08/2012
201311021 461.06-01 Accrual Basis 03/15/2013
199904031 451.19-00 Accrual Method 01/29/1999
199934002 461.01-00 Accrual Method 08/27/1999
199935060 451.19-00 Accrual Method 09/03/1999
200037004 461.01-00 Accrual Method 09/15/2000
200126008 461.01-00 Accrual Method 06/29/2001
200131006 451.19-00 Accrual Method 08/03/2001
200147032 451.19-00 Accrual Method 11/23/2001
200147032 461.01-00 Accrual Method 11/23/2001
200236007 461.01-00 Accrual Method 09/06/2002
200247035 451.19-00 Accrual Method 11/22/2002
200510008 451.19-00 Accrual Method 03/11/2005
200510008 461.01-00 Accrual Method 03/11/2005
200528024 461.01-00 Accrual Method 07/15/2005
200619022 461.01-00 Accrual Method 05/12/2006
200638015 461.01-00 Accrual Method 09/22/2006
200726023 461.01-00 Accrual Method 06/29/2007
200741003 461.01-00 Accrual Method 10/12/2007
200743003 461.01-00 Accrual Method 10/26/2007
200849015 461.01-00 Accrual Method 12/05/2008
200949040 461.01-00 Accrual Method 12/04/2009
201043039 461.01-00 Accrual Method 10/29/2010
201126011 461.01-00 Accrual Method 07/01/2011
201246029 461.01-00 Accrual Method 11/16/2012
201321023 451.19-00 Accrual Method 05/24/2013
200122008 461.16-00 Accrual of Other Taxes 06/01/2001
200629026 461.16-00 Accrual of Other Taxes 07/21/2006
200920043 461.16-00 Accrual of Other Taxes 05/15/2009
200123047 61.15-01 Accrued 06/08/2001
200407021 411.03-00 Accrued Benefit Requirements 02/13/2004
200746014 411.03-00 Accrued Benefit Requirements 11/16/2007
200936045 411.03-00 Accrued Benefit Requirements 09/04/2009
201617006 411.03-00 Accrued Benefit Requirements 04/22/2016
200049039 412.07-00 Accrued Benefit Waiver 12/08/2000
200103077 412.07-00 Accrued Benefit Waiver 01/19/2001
200306039 412.07-00 Accrued Benefit Waiver 02/07/2003
200349005 412.07-00 Accrued Benefit Waiver 12/05/2003
200935033 412.07-00 Accrued Benefit Waiver 08/28/2009
199915043 1276.02-00 Accrued Market Discount 04/16/1999
201606004 115.06-02 Accruing to the State v. Accruing to Nongovernmental Persons 02/05/2016
199945017 1368.01-00 Accumulated Adjustments Account 11/12/1999
200041009 1368.01-00 Accumulated Adjustments Account 10/13/2000
200110004 1368.01-00 Accumulated Adjustments Account 03/09/2001
200725012 1368.01-00 Accumulated Adjustments Account 06/22/2007
201115016 1368.01-00 Accumulated Adjustments Account 04/15/2011
201216027 1368.01-00 Accumulated Adjustments Account 04/20/2012
201421015 1368.01-00 Accumulated Adjustments Account 05/23/2014
201440013 1368.01-00 Accumulated Adjustments Account 10/03/2014

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader