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
201805002 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 02/02/2018
201040018 419.12-00 Account Limit 10/08/2010
199903033 9100.10-01 Accounting Methods 01/22/1999
199908021 9100.10-01 Accounting Methods 02/26/1999
199918061 9100.10-01 Accounting Methods 05/07/1999
199935027 9100.10-01 Accounting Methods 09/03/1999
200010045 9100.10-01 Accounting Methods 03/10/2000
200026021 9100.10-01 Accounting Methods 06/30/2000
200049015 9100.10-01 Accounting Methods 12/08/2000
200152025 9100.10-01 Accounting Methods 12/28/2001
200334026 9100.10-01 Accounting Methods 08/22/2003
200432013 9100.10-01 Accounting Methods 08/06/2004
200452018 9100.10-01 Accounting Methods 12/24/2004
200529001 9100.10-01 Accounting Methods 07/22/2005
200529002 9100.10-01 Accounting Methods 07/22/2005
200541029 9100.10-01 Accounting Methods 10/14/2005
200612009 9100.10-01 Accounting Methods 03/24/2006
200626023 9100.10-01 Accounting Methods 06/30/2006
200626035 9100.10-01 Accounting Methods 06/30/2006
200725017 9100.10-01 Accounting Methods 06/22/2007
200738001 9100.10-01 Accounting Methods 09/21/2007
200749015 9100.10-01 Accounting Methods 12/07/2007
200750006 9100.10-01 Accounting Methods 12/14/2007
200750010 9100.10-01 Accounting Methods 12/14/2007
200751008 9100.10-01 Accounting Methods 12/21/2007

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