IRS Written Determinations
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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
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 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 |
| 201909010 | 9999.94-02 | Tax Protest Cases | 03/01/2019 |
| 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 |
| 201333009 | 9999.00-00 | Miscellaneous Issues | 08/16/2013 |
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