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
201343009 9100.10-01 Accounting Methods 10/25/2013
201351011 9100.10-01 Accounting Methods 12/20/2013
201409004 9100.10-01 Accounting Methods 02/28/2014
201423018 9100.10-01 Accounting Methods 06/06/2014
201426023 9100.10-01 Accounting Methods 06/27/2014
201451010 9100.10-01 Accounting Methods 12/19/2014
201507007 9100.10-01 Accounting Methods 02/13/2015
201516026 9100.10-01 Accounting Methods 04/17/2015
201528031 9100.10-01 Accounting Methods 07/10/2015
201532007 9100.10-01 Accounting Methods 08/07/2015
201550018 9100.10-01 Accounting Methods 12/11/2015
201636038 9100.10-01 Accounting Methods 09/02/2016
201645009 9100.10-01 Accounting Methods 11/04/2016
201723010 9100.10-01 Accounting Methods 06/09/2017
201726006 9100.10-01 Accounting Methods 06/30/2017
201726008 9100.10-01 Accounting Methods 06/30/2017
201728019 9100.10-01 Accounting Methods 07/14/2017
201736016 9100.10-01 Accounting Methods 09/08/2017
201750008 9100.10-01 Accounting Methods 12/15/2017
201815013 9100.10-01 Accounting Methods 04/13/2018
200423014 446.03-02 Accrual 06/04/2004
199916005 461.08-01 Accrual Basis 04/23/1999
199922056 461.08-01 Accrual Basis 06/04/1999
199947007 461.09-01 Accrual Basis 11/26/1999
200040004 461.06-01 Accrual Basis 10/06/2000

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