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
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
201112015 9999.00-00 Miscellaneous Issues 03/25/2011
201112009 9999.00-00 Miscellaneous Issues 03/25/2011
201107019 9999.00-00 Miscellaneous Issues 02/18/2011
201105041 9999.00-00 Miscellaneous Issues 02/04/2011
200946051 9999.00-00 Miscellaneous Issues 11/13/2009
200935025 9999.00-00 Miscellaneous Issues 08/28/2009
200914058 9999.00-00 Miscellaneous Issues 04/03/2009
200914048 9999.00-00 Miscellaneous Issues 04/03/2009
200911031 9999.00-00 Miscellaneous Issues 03/13/2009
200906046 9999.00-00 Miscellaneous Issues 02/06/2009
200851081 9999.00-00 Miscellaneous Issues 12/19/2008
200747020 9999.00-00 Miscellaneous Issues 11/23/2007
200721014 9999.00-00 Miscellaneous Issues 05/25/2007
200709062 9999.00-00 Miscellaneous Issues 03/02/2007
200503001 9999.00-00 Miscellaneous Issues 01/21/2005
200403095 9999.00-00 Pulled Item 01/16/2004
200220002 9999.00-00 Miscellaneous Issues 05/17/2002
200220001 9999.00-00 Miscellaneous Issues 05/17/2002
200219035 9999.00-00 Miscellaneous Issues 05/10/2002

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