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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

601 - 650 of 64,211 files Show per page:  25 50 100 200 « Previous | 9 10 11 12 13 14 15 16 17 18 | Next » 
Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201735003 992.01-02 Qualified Export Assets 09/01/2017
200921018 992.00-00 Requirements of a Domestic International Sales Corporation 05/22/2009
200909002 992.00-00 Requirements of a Domestic International Sales Corporation 02/27/2009
200141003 989.02-00 Definition of Appropriate Exchange Rate 10/12/2001
201902030 989.01-00 Definition of Qualified Business Unit 01/11/2019
201816009 988.05-00 Hedging Transactions 04/20/2018
201728003 988.05-00 Hedging Transactions 07/14/2017
201704013 988.05-00 Hedging Transactions 01/27/2017
200813026 988.05-00 Hedging Transactions 03/28/2008
199905002 988.05-00 Hedging Transactions 02/05/1999
199911051 988.04-00 Source of Exchange Gain or Loss 03/19/1999
199905002 988.02-05 Currency Swaps 02/05/1999
200004006 988.02-03 Payables and Receivables 01/28/2000
201114021 988.02-02 Debt Instruments 04/08/2011
200133013 988.02-02 Debt Instruments 08/17/2001
199928007 988.02-02 Debt Instruments 07/16/1999
200025020 988.01-00 Definition of Section 988 Transaction and Other Terms 06/23/2000
199947006 988.01-00 Definition of Section 988 Transaction and Other Terms 11/26/1999
201902030 988.00-00 Treatment of Certain Foreign Currency Transactions 01/11/2019
201816009 988.00-00 Treatment of Certain Foreign Currency Transactions 04/20/2018
201619004 988.00-00 Treatment of Certain Foreign Currency Transactions 05/06/2016
200542002 988.00-00 Treatment of Certain Foreign Currency Transactions 10/21/2005
200532047 988.00-00 Treatment of Certain Foreign Currency Transactions 08/12/2005
200237003 988.00-00 Treatment of Certain Foreign Currency Transactions 09/13/2002
200206006 988.00-00 Treatment of Certain Foreign Currency Transactions 02/08/2002
200149017 988.00-00 Treatment of Certain Foreign Currency Transactions 12/07/2001
201902030 987.00-00 Branch Transactions 01/11/2019
200141003 986.03-00 Previously Taxed Earnings and Profits 10/12/2001
199949001 986.03-00 Previously Taxed Earnings and Profits 12/10/1999
200821020 985.03-00 Change in Functional Currency 05/23/2008
199934003 985.02-02 Currency Gain or Loss Determination 08/27/1999
200821020 985.01-00 Functional Currency of a QBU 05/23/2008
200010050 985.01-00 Functional Currency of a QBU 03/10/2000
199947030 985.01-00 Functional Currency of a QBU 11/26/1999
201902030 985.00-00 Functional Currency 01/11/2019
200901026 985.00-00 Functional Currency 01/02/2009
200809012 985.00-00 Functional Currency 02/29/2008
200625019 985.00-00 Functional Currency 06/23/2006
200550025 985.00-00 Functional Currency 12/16/2005
200550017 985.00-00 Functional Currency 12/16/2005
200550010 985.00-00 Functional Currency 12/16/2005
200548004 985.00-00 Functional Currency 12/02/2005
200532015 985.00-00 Functional Currency 08/12/2005
200531013 985.00-00 Functional Currency 08/05/2005
200519007 985.00-00 Functional Currency 05/13/2005
200303021 985.00-00 Functional Currency 01/17/2003
200221017 985.00-00 Functional Currency 05/24/2002
201618010 9832.00-00 Definitions for Chapter 100 04/29/2016
201616008 9832.00-00 Definitions for Chapter 100 04/15/2016
201610021 9832.00-00 Definitions for Chapter 100 03/04/2016

Official Adobe Website
Get Adobe ® Reader