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
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
201319019 9999.00-00 Miscellaneous Issues 05/10/2013
201310032 9999.00-00 Miscellaneous Issues 03/08/2013
201213025 9999.00-00 Miscellaneous Issues 03/30/2012
201138044 9999.00-00 Miscellaneous Issues 09/23/2011
201138038 9999.00-00 Miscellaneous Issues 09/23/2011
201138032 9999.00-00 Miscellaneous Issues 09/23/2011
201125018 9999.00-00 Miscellaneous Issues 06/24/2011

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