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
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

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