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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601 - 800 of 62,065 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
200939022 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 09/25/2009
200945066 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 11/06/2009
201013053 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 04/02/2010
201039028 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/01/2010
201040006 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/08/2010
201040016 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/08/2010
201041042 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/15/2010
201043033 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/29/2010
201221020 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 05/25/2012
201423025 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 06/06/2014
199907004 6662.00-00 Accuracy-related penalty 02/19/1999
200108003 6662.00-00 Accuracy-related penalty 02/23/2001
200113028 6662.00-00 Accuracy-related penalty 03/30/2001
200119001 6662.00-00 Accuracy-related penalty 05/11/2001
200119002 6662.00-00 Accuracy-related penalty 05/11/2001
200150001 6662.00-00 Accuracy-related penalty 12/14/2001
200217021 6662.00-00 Accuracy-related penalty 04/26/2002
200224011 6662.00-00 Accuracy-related penalty 06/14/2002
200242006 6662.00-00 Accuracy-related penalty 10/18/2002
200521026 6662.00-00 Accuracy-related penalty 05/27/2005
200908044 6662.00-00 Accuracy-related penalty 02/20/2009
200914036 6662.00-00 Accuracy-related penalty 04/03/2009
200923042 6662.00-00 Accuracy-related penalty 06/05/2009
200935030 6662.00-00 Accuracy-related penalty 08/28/2009
200940022 6662.00-00 Accuracy-related penalty 10/02/2009
200948052 6662.00-00 Accuracy-related penalty 11/27/2009
201005037 6662.00-00 Accuracy-related penalty 02/05/2010
201016078 6662.00-00 Accuracy-related penalty 04/23/2010
201114027 6662.00-00 Accuracy-related penalty 04/08/2011
201207008 6662.00-00 Accuracy-related penalty 02/17/2012
201213026 6662.00-00 Accuracy-related penalty 03/30/2012
201504012 6662.00-00 Accuracy-related penalty 01/23/2015
201504013 6662.00-00 Accuracy-related penalty 01/23/2015
201711009 6662.00-00 Accuracy-related penalty 03/17/2017
201727004 6662.00-00 Accuracy-related penalty 07/07/2017
199933027 1015.02-00 Acquired by Gift After December 31, 1920 08/20/1999
200611004 304.01-00 Acquisition by Subsidiary 03/17/2006
200649011 263.08-04 Acquisition Costs 12/08/2006
201008037 263.08-04 Acquisition Costs 02/26/2010
201442021 263.08-04 Acquisition Costs 10/17/2014
201528012 263.08-04 Acquisition Costs 07/10/2015
201549020 263.08-04 Acquisition Costs 12/04/2015
201624021 263.08-04 Acquisition Costs 06/10/2016
200134025 514.07-00 Acquisition Indebtedness 08/24/2001
200224014 514.07-00 Acquisition Indebtedness 06/14/2002
200233023 514.07-00 Acquisition Indebtedness 08/16/2002
200318076 514.07-00 Acquisition Indebtedness 05/02/2003
200320027 514.07-00 Acquisition Indebtedness 05/16/2003
200449033 514.07-00 Acquisition Indebtedness 12/03/2004
200534025 514.07-00 Acquisition Indebtedness 08/26/2005
200911007 163.06-01 Acquisition Indebtedness 03/13/2009
200940030 163.06-01 Acquisition Indebtedness 10/02/2009
201108037 514.07-00 Acquisition Indebtedness 02/25/2011
201131029 514.07-00 Acquisition Indebtedness 08/05/2011
201142026 514.07-00 Acquisition Indebtedness 10/21/2011
201201017 163.06-01 Acquisition Indebtedness 01/06/2012
201206018 514.07-00 Acquisition Indebtedness 02/10/2012
201246040 514.07-00 Acquisition Indebtedness 11/16/2012
201328023 163.06-01 Acquisition Indebtedness 07/12/2013
201740002 514.07-00 Acquisition Indebtedness 10/06/2017
200109001 263.13-00 Acquisition of Property, Intangibles 03/02/2001
200709003 263.13-00 Acquisition of Property, Intangibles 03/02/2007
201138022 263.13-00 Acquisition of Property, Intangibles 09/23/2011
201543014 263.13-00 Acquisition of Property, Intangibles 10/23/2015
201614037 263.13-00 Acquisition of Property, Intangibles 04/01/2016
199926011 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 07/02/1999
199936012 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 09/10/1999
200204002 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 01/25/2002
200205003 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 02/01/2002
200237003 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 09/13/2002
200520035 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 05/20/2005
200004021 7405.00-00 Action for Recovery of Erroneous Refunds 01/28/2000
200029001 7405.00-00 Action for Recovery of Erroneous Refunds 07/21/2000
200139031 7405.00-00 Action for Recovery of Erroneous Refunds 09/28/2001
200251002 7405.00-00 Action for Recovery of Erroneous Refunds 12/20/2002
200503031 7405.00-00 Action for Recovery of Erroneous Refunds 01/21/2005
200504028 7405.00-00 Action for Recovery of Erroneous Refunds 01/28/2005
200906052 7405.00-00 Action for Recovery of Erroneous Refunds 02/06/2009
200917036 7405.00-00 Action for Recovery of Erroneous Refunds 04/24/2009
200923028 7405.00-00 Action for Recovery of Erroneous Refunds 06/05/2009
201125028 7405.00-00 Action for Recovery of Erroneous Refunds 06/24/2011
200451042 7407.00-00 Action to Enjoin Income Tax Return Preparers 12/17/2004
200451042 7408.00-00 Action to Enjoin Promoters of Abusive Tax Shelters, Etc. 12/17/2004
199914027 355.03-00 Active Business 04/09/1999
199917052 355.03-00 Active Business 04/30/1999
199926026 355.03-00 Active Business 07/02/1999
199949024 355.03-00 Active Business 12/10/1999
200011017 355.03-00 Active Business 03/17/2000
200013020 355.03-00 Active Business 03/31/2000
200022025 355.03-00 Active Business 06/02/2000
200025001 355.03-00 Active Business 06/23/2000
200044017 355.03-00 Active Business 11/03/2000
200104025 355.03-00 Active Business 01/26/2001
200108019 355.03-00 Active Business 02/23/2001
200108021 355.03-00 Active Business 02/23/2001
200112055 355.03-00 Active Business 03/23/2001
200126012 355.03-00 Active Business 06/29/2001
200409008 355.03-00 Active Business 02/27/2004
200419030 355.03-00 Active Business 05/07/2004
200618016 355.03-00 Active Business 05/05/2006
200645010 355.03-00 Active Business 11/10/2006
200712039 355.03-00 Active Business 03/23/2007
200735001 355.03-00 Active Business 08/31/2007
200735025 355.03-00 Active Business 08/31/2007
200905018 355.03-00 Active Business 01/30/2009
200939002 355.03-00 Active Business 09/25/2009
201102046 355.03-00 Active Business 01/14/2011
201106004 355.03-00 Active Business 02/11/2011
201219003 355.03-00 Active Business 05/11/2012
201222031 355.03-00 Active Business 06/01/2012
201251006 355.03-00 Active Business 12/21/2012
201333003 355.03-00 Active Business 08/16/2013
201407005 355.03-00 Active Business 02/14/2014
201418039 355.03-00 Active Business 05/02/2014
201418046 355.03-00 Active Business 05/02/2014
201426007 355.03-00 Active Business 06/27/2014
201429006 355.03-00 Active Business 07/18/2014
201436033 355.03-00 Active Business 09/05/2014
201531014 355.03-00 Active Business 07/31/2015
201535007 355.03-00 Active Business 08/28/2015
201542004 355.03-00 Active Business 10/16/2015
201551005 355.03-00 Active Business 12/18/2015
201551009 355.03-00 Active Business 12/18/2015
201605016 355.03-00 Active Business 01/29/2016
201606014 355.03-00 Active Business 02/05/2016
201607003 355.03-00 Active Business 02/12/2016
201624004 355.03-00 Active Business 06/10/2016
201625012 355.03-00 Active Business 06/17/2016
201625013 355.03-00 Active Business 06/17/2016
201626002 355.03-00 Active Business 06/24/2016
201633009 355.03-00 Active Business 08/12/2016
201634010 355.03-00 Active Business 08/19/2016
201637013 355.03-00 Active Business 09/09/2016
201643008 355.03-00 Active Business 10/21/2016
201702035 355.03-00 Active Business 01/13/2017
201706005 355.03-00 Active Business 02/10/2017
201730010 355.03-00 Active Business 07/28/2017
200843013 543.03-00 Active Business Computer Software Royalties 10/24/2008
199947038 4942.05-01 Active Conduct of Exempt Purpose Activities 11/26/1999
200001048 4942.05-01 Active Conduct of Exempt Purpose Activities 01/07/2000
200126033 4942.05-01 Active Conduct of Exempt Purpose Activities 06/29/2001
200527020 4942.05-01 Active Conduct of Exempt Purpose Activities 07/08/2005
200719012 4942.05-01 Active Conduct of Exempt Purpose Activities 05/11/2007
200719013 4942.05-01 Active Conduct of Exempt Purpose Activities 05/11/2007
200031015 1296.02-04 Active Insurance Company Exception 08/04/2000
200203053 904.03-02 Active Rents/Royalties 01/18/2002
199929025 6166.03-00 Active Trade or Business 07/23/1999
200006034 6166.03-00 Active Trade or Business 02/11/2000
200114005 6166.03-00 Active Trade or Business 04/06/2001
200339043 6166.03-00 Active Trade or Business 09/26/2003
200339044 6166.03-00 Active Trade or Business 09/26/2003
200340012 6166.03-00 Active Trade or Business 10/03/2003
200518047 6166.03-00 Active Trade or Business 05/06/2005
200521014 6166.03-00 Active Trade or Business 05/27/2005
200842012 6166.03-00 Active Trade or Business 10/17/2008
200845023 6166.03-00 Active Trade or Business 11/07/2008
200146028 263A.01-00 Activities Subject to Capitalization 11/16/2001
201013035 263A.01-00 Activities Subject to Capitalization 04/02/2010
201501012 465.02-00 Activities to Which Section Applies 01/02/2015
200149034 3504.00-00 Acts to be Performed by Agents 12/07/2001
200840045 3504.00-00 Acts to be Performed by Agents 10/03/2008
200930036 3504.00-00 Acts to be Performed by Agents 07/24/2009
200941023 3504.00-00 Acts to be Performed by Agents 10/09/2009
201438021 3504.00-00 Acts to be Performed by Agents 09/19/2014
201746023 3504.00-00 Acts to be Performed by Agents 11/17/2017
201035046 412.03-00 Actuarial Assumptions 09/03/2010
200038048 4945.02-00 Additional 100% Tax on Uncorrected Expenditures 09/22/2000
200816032 4941.02-00 Additional 200% Tax as to Uncorrected Acts 04/18/2008
200816033 4941.02-00 Additional 200% Tax as to Uncorrected Acts 04/18/2008
200450036 4943.02-00 Additional 200% Tax on Uncorrected Excess Holdings 12/10/2004
200914042 6230.00-00 Additional Administration Provisions 04/03/2009
201013049 6230.00-00 Additional Administration Provisions 04/02/2010
201025057 6230.00-00 Additional Administration Provisions 06/25/2010
201030030 6230.00-00 Additional Administration Provisions 07/30/2010
201114026 6230.00-00 Additional Administration Provisions 04/08/2011
201149025 6230.00-00 Additional Administration Provisions 12/09/2011
201215009 6230.00-00 Additional Administration Provisions 04/13/2012
201502009 6230.00-00 Additional Administration Provisions 01/09/2015
201510047 6230.00-00 Additional Administration Provisions 03/06/2015
200625020 168.36-00 Additional First Year Depreciation 06/23/2006
200629027 168.36-00 Additional First Year Depreciation 07/21/2006
200840031 168.36-00 Additional First Year Depreciation 10/03/2008
200851049 168.36-00 Additional First Year Depreciation 12/19/2008
200910007 168.36-00 Additional First Year Depreciation 03/06/2009
200922033 168.36-00 Additional First Year Depreciation 05/29/2009
201032038 168.36-00 Additional First Year Depreciation 08/13/2010
201105023 168.36-00 Additional First Year Depreciation 02/04/2011
201125030 168.36-00 Additional First Year Depreciation 06/24/2011
201140002 168.36-00 Additional First Year Depreciation 10/07/2011
201203014 168.36-00 Additional First Year Depreciation 01/20/2012
201210004 168.36-00 Additional First Year Depreciation 03/09/2012
201210005 168.36-00 Additional First Year Depreciation 03/09/2012
201214003 168.36-00 Additional First Year Depreciation 04/06/2012
201214005 168.36-00 Additional First Year Depreciation 04/06/2012
201220013 168.36-00 Additional First Year Depreciation 05/18/2012
201230011 168.36-00 Additional First Year Depreciation 07/27/2012
201303015 168.36-00 Additional First Year Depreciation 01/18/2013
201313012 168.36-00 Additional First Year Depreciation 03/29/2013
201437010 168.36-00 Additional First Year Depreciation 09/12/2014
201507022 168.36-00 Additional First Year Depreciation 02/13/2015

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