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 Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
199906031 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906030 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906029 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199905029 9999.98-00 Not Able to Identify Under Present List 02/05/1999
199905020 9999.98-00 Not Able to Identify Under Present List 02/05/1999
199902018 9999.98-00 Not Able to Identify Under Present List 01/15/1999
199901034 9999.98-00 Not Able to Identify Under Present List 01/08/1999
201501012 9999.97-00 Substance v. Form Issues Not Contained in Present List 01/02/2015
201311023 9999.97-00 Substance v. Form Issues Not Contained in Present List 03/15/2013
200334001 9999.97-00 Substance v. Form Issues Not Contained in Present List 08/22/2003
200226014 9999.97-00 Substance v. Form Issues Not Contained in Present List 06/28/2002
200146025 9999.97-00 Substance v. Form Issues Not Contained in Present List 11/16/2001
200126001 9999.97-00 Substance v. Form Issues Not Contained in Present List 06/29/2001
200013011 9999.97-00 Substance v. Form Issues Not Contained in Present List 03/31/2000
199938003 9999.97-00 Substance v. Form Issues Not Contained in Present List 09/24/1999
199936012 9999.97-00 Substance v. Form Issues Not Contained in Present List 09/10/1999
199914001 9999.97-00 Substance v. Form Issues Not Contained in Present List 04/09/1999
200848031 9999.94-02 Tax Protest Cases 11/28/2008
201742023 9999.92-02 Privacy Act 10/20/2017
201631011 9999.92-01 Freedom of Information Act 07/29/2016
201621011 9999.92-01 Freedom of Information Act 05/20/2016
201515028 9999.92-01 Freedom of Information Act 04/10/2015
200848031 9999.92-01 Freedom of Information Act 11/28/2008
201614032 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/01/2016
201320020 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 05/17/2013
200952044 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 12/25/2009
200916027 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/17/2009
200915038 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/10/2009
200726001 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/29/2007
200646015 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/17/2006
200446021 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/12/2004
200402007 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 01/09/2004
200120035 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 05/18/2001
200106001 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 02/09/2001
200024035 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/16/2000
200024022 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/16/2000
200008007 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 02/25/2000
199945041 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/12/1999
199945007 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/12/1999
199924004 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/18/1999
199923058 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/11/1999
199911043 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999
199911041 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999
199911040 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999
200947060 9999.50-00 Criminal Tax Multifunctional Coordination 11/20/2009
201637015 9999.00-00 Miscellaneous Issues 09/09/2016
201637014 9999.00-00 Miscellaneous Issues 09/09/2016
201504016 9999.00-00 Miscellaneous Issues 01/23/2015
201432018 9999.00-00 Miscellaneous Issues 08/08/2014
201421021 9999.00-00 Miscellaneous Issues 05/23/2014

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