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
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
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
200107033 9999.00-00 Miscellaneous Issues 02/16/2001
200048038 9999.00-00 Miscellaneous Issues 12/01/2000
200048003 9999.00-00 Miscellaneous Issues 12/01/2000
200026022 9999.00-00 Miscellaneous Issues 06/30/2000
200025039 9999.00-00 Miscellaneous Issues 06/23/2000
200007029 9999.00-00 Miscellaneous Issues 02/18/2000
200007002 9999.00-00 Miscellaneous Issues 02/18/2000
201024065 999.00-00 Reports by Taxpayers; Determinations 06/18/2010
200135005 992.03-00 Distributions to Meet Qualification Requirements 08/31/2001
201922025 992.02-00 Election 05/31/2019
201918014 992.02-00 Election 05/03/2019
201917005 992.02-00 Election 04/26/2019
201909001 992.02-00 Election 03/01/2019
201904009 992.02-00 Election 01/25/2019
201842005 992.02-00 Election 10/19/2018
201839008 992.02-00 Election 09/28/2018
201839007 992.02-00 Election 09/28/2018
201833001 992.02-00 Election 08/17/2018
201812006 992.02-00 Election 03/23/2018
201809002 992.02-00 Election 03/02/2018
201809001 992.02-00 Election 03/02/2018
201807005 992.02-00 Election 02/16/2018
201751010 992.02-00 Election 12/22/2017
201750005 992.02-00 Election 12/15/2017

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