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 Ascending Help on Subject Released Not sorted Help on Released
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

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