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
201601013 414.09-00 Certain Employee Contributions 12/31/2015
201606029 414.09-00 Certain Employee Contributions 02/05/2016
201720009 414.09-00 Certain Employee Contributions 05/19/2017
200548027 402.04-00 Certain Employee's Annuities 12/02/2005
200548028 402.04-00 Certain Employee's Annuities 12/02/2005
200418017 83.07-00 Certain Exchanges 04/30/2004
200615007 83.07-00 Certain Exchanges 04/14/2006
200102016 552.02-00 Certain Excluded Banks and Corporations 01/12/2001
200428027 291.01-01 Certain Financial Institutions Preference Items 07/09/2004
200434021 291.01-01 Certain Financial Institutions Preference Items 08/20/2004
200434029 291.01-01 Certain Financial Institutions Preference Items 08/20/2004
199935019 267.07-06 Certain Foreign Currency Losses 09/03/1999
200039006 131.00-00 Certain Foster Care Payments 09/29/2000
200347004 131.00-00 Certain Foster Care Payments 11/21/2003
201131007 131.00-00 Certain Foster Care Payments 08/05/2011
200206053 132.00-00 Certain Fringe Benefits 02/08/2002
201302039 132.00-00 Certain Fringe Benefits 01/11/2013
201810007 132.00-00 Certain Fringe Benefits 03/09/2018
199931045 528.00-00 Certain Homeowners Associations 08/06/1999
199934013 528.00-00 Certain Homeowners Associations 08/27/1999
200203027 528.00-00 Certain Homeowners Associations 01/18/2002
200511001 528.00-00 Certain Homeowners Associations 03/18/2005
200652004 528.00-00 Certain Homeowners Associations 12/29/2006
200701009 528.00-00 Certain Homeowners Associations 01/05/2007
200752004 528.00-00 Certain Homeowners Associations 12/28/2007
201016008 528.00-00 Certain Homeowners Associations 04/23/2010
201117024 528.00-00 Certain Homeowners Associations 04/29/2011
201117025 528.00-00 Certain Homeowners Associations 04/29/2011
201126001 528.00-00 Certain Homeowners Associations 07/01/2011
201131004 528.00-00 Certain Homeowners Associations 08/05/2011
201210007 528.00-00 Certain Homeowners Associations 03/09/2012
201214016 528.00-00 Certain Homeowners Associations 04/06/2012
201223011 528.00-00 Certain Homeowners Associations 06/08/2012
201334041 2.03-00 Certain Married Individuals Living Apart 08/23/2013
200910058 134.00-00 Certain Military Benefits 03/06/2009
200442037 414.12-00 Certain Mixed Plans 10/15/2004
200444004 1381.02-00 Certain Other Cooperatives 10/29/2004
200706002 1381.02-00 Certain Other Cooperatives 02/09/2007
200713014 1381.02-00 Certain Other Cooperatives 03/30/2007
200714010 1381.02-00 Certain Other Cooperatives 04/06/2007
200724017 1381.02-00 Certain Other Cooperatives 06/15/2007
200725024 1381.02-00 Certain Other Cooperatives 06/22/2007
200725025 1381.02-00 Certain Other Cooperatives 06/22/2007
200729031 1381.02-00 Certain Other Cooperatives 07/20/2007
200729032 1381.02-00 Certain Other Cooperatives 07/20/2007
200729033 1381.02-00 Certain Other Cooperatives 07/20/2007
200729035 1381.02-00 Certain Other Cooperatives 07/20/2007
200736017 1381.02-00 Certain Other Cooperatives 09/07/2007
200743023 1381.02-00 Certain Other Cooperatives 10/26/2007
200829028 1381.02-00 Certain Other Cooperatives 07/18/2008
200907014 1381.02-00 Certain Other Cooperatives 02/13/2009
201024028 1381.02-00 Certain Other Cooperatives 06/18/2010
201105008 1381.02-00 Certain Other Cooperatives 02/04/2011
201228014 1381.02-00 Certain Other Cooperatives 07/13/2012
200444002 56.44-00 Certain Ownership Changes 10/29/2004
199942001 130.00-00 Certain Personal Injury Liability Assignments 10/22/1999
199943002 130.00-00 Certain Personal Injury Liability Assignments 10/29/1999
200551034 130.00-00 Certain Personal Injury Liability Assignments 12/23/2005
201435006 130.00-00 Certain Personal Injury Liability Assignments 08/29/2014
199929040 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/23/1999
200044034 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 11/03/2000
200203045 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 01/18/2002
200205002 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 02/01/2002
200219003 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 05/10/2002
200223020 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 06/07/2002
200223047 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 06/07/2002
200236021 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 09/06/2002
200243030 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 10/25/2002
200250033 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 12/13/2002
200324023 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 06/13/2003
200530014 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/29/2005
200628007 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/14/2006
200717016 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/27/2007
200729028 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/20/2007
201024008 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 06/18/2010
201036013 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 09/10/2010
201112001 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 03/25/2011
201119004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 05/13/2011
201131011 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 08/05/2011
201243004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 10/26/2012
201528014 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/10/2015
201536010 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 09/04/2015
201603004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 01/15/2016
201615004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/08/2016
201721006 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 05/26/2017
201834011 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 08/24/2018
200011008 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 03/17/2000
200221021 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 05/24/2002
200221042 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 05/24/2002
200333013 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 08/15/2003
200408015 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 02/20/2004
200728026 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 07/13/2007
201206005 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 02/10/2012
199932024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/13/1999
200023036 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/09/2000
200025012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025014 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025015 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025016 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200105009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105015 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105016 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105017 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105020 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105021 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105022 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105025 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105027 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200118039 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2001
200118040 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2001
200118041 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2001
200119008 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/11/2001
200303017 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 01/17/2003
200303018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 01/17/2003
200303019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 01/17/2003
200332002 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/08/2003
200345007 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 11/07/2003
200507001 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/18/2005
200518049 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/06/2005
200544018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 11/04/2005
200708010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/23/2007
200708011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/23/2007
200709019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709020 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709021 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709022 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709023 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709025 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709027 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709028 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709029 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709030 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709031 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709032 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709033 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709034 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200711008 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711016 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200712019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/23/2007
200718005 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718006 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718007 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200726012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/29/2007
200726013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/29/2007
200740010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 10/05/2007
200845035 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 11/07/2008
200848018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 11/28/2008
200909006 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/27/2009
200919019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/08/2009
200921010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/22/2009
201005018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/05/2010
201016026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/23/2010
201132012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/12/2011
201213004 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/30/2012
201232020 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/10/2012
201233009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/17/2012
201236023 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/07/2012
201250014 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 12/14/2012
201313014 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/29/2013
201316005 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/19/2013
201322024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/31/2013
201330026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/26/2013
201330027 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/26/2013
201336016 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/06/2013
201338035 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/20/2013
201340011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 10/04/2013
201411004 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/14/2014
201414004 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/04/2014
201417005 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/25/2014
201418021 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/02/2014
201514003 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/03/2015
201523018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/05/2015
201527039 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/03/2015
201541009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 10/09/2015
201549013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 12/04/2015
201614004 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/01/2016
201636039 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/02/2016
201651008 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 12/16/2016
201710019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/10/2017
201722023 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/02/2017
201818001 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2018
201819001 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/11/2018
201822002 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/01/2018

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