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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701 - 800 of 62,465 files Show per page:  25 50 100 200 « Previous | 4 5 6 7 8 9 10 11 12 13 | Next » 
Number Not sorted Help on Number UILC Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
200932029 1001.02-07 Property Differing Materially 08/07/2009
201003015 1001.02-07 Property Differing Materially 01/22/2010
201011002 1001.02-07 Property Differing Materially 03/19/2010
201011008 1001.02-07 Property Differing Materially 03/19/2010
201013030 1001.02-07 Property Differing Materially 04/02/2010
201128018 1001.02-07 Property Differing Materially 07/15/2011
201129021 1001.02-07 Property Differing Materially 07/22/2011
201443004 1001.02-07 Property Differing Materially 10/24/2014
201516022 1001.02-07 Property Differing Materially 04/17/2015
201516023 1001.02-07 Property Differing Materially 04/17/2015
199904012 1001.05-00 Fair Market Value of Property 01/29/1999
200123008 1001.05-00 Fair Market Value of Property 06/08/2001
200003002 1001.12-05 Restrictive Sales Agreement 01/21/2000
200742016 1001.14-01 Bonds 10/19/2007
200346007 1001.15-01 Determination Under the Facts 11/14/2003
200736002 1001.15-01 Determination Under the Facts 09/07/2007
201010015 1001.22-00 Modifications of debt instruments 03/12/2010
201139003 1001.22-00 Modifications of debt instruments 09/30/2011
201149017 1001.22-00 Modifications of debt instruments 12/09/2011
201431003 1001.22-00 Modifications of debt instruments 08/01/2014
201546009 1001.22-00 Modifications of debt instruments 11/13/2015
199903026 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 01/22/1999
199905010 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 02/05/1999
199908013 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 02/26/1999
199911010 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 03/19/1999
199912022 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 03/26/1999
199916023 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/23/1999
199921036 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/28/1999
200020048 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/19/2000
200021056 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/26/2000
200044016 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 11/03/2000
200045029 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 11/10/2000
200227036 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 07/05/2002
200249013 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 12/06/2002
200749005 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 12/07/2007
200805022 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 02/01/2008
201217017 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/27/2012
201235006 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 08/31/2012
201443015 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 10/24/2014
201736019 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 09/08/2017
200002030 101.01-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 01/14/2000
200528023 101.01-00 Life Insurance Proceeds Payable by Reason of Death 07/15/2005
199903020 101.01-02 Transfer for Consideration 01/22/1999
199940028 101.01-02 Transfer for Consideration 10/08/1999
200017051 101.01-02 Transfer for Consideration 04/28/2000
200111038 101.01-02 Transfer for Consideration 03/16/2001
200120007 101.01-02 Transfer for Consideration 05/18/2001
200228019 101.01-02 Transfer for Consideration 07/12/2002
200247006 101.01-02 Transfer for Consideration 11/22/2002
200514001 101.01-02 Transfer for Consideration 04/08/2005
200514002 101.01-02 Transfer for Consideration 04/08/2005
200518061 101.01-02 Transfer for Consideration 05/06/2005
200606027 101.01-02 Transfer for Consideration 02/10/2006
200636086 101.01-02 Transfer for Consideration 09/08/2006
200651023 101.01-02 Transfer for Consideration 12/22/2006
200652043 101.01-02 Transfer for Consideration 12/29/2006
201152014 101.01-02 Transfer for Consideration 12/30/2011
201308019 101.01-02 Transfer for Consideration 02/22/2013
201423009 101.01-02 Transfer for Consideration 06/06/2014
201426005 101.01-02 Transfer for Consideration 06/27/2014
199911010 101.05-00 Flexible Premium Contracts Before 1985 03/19/1999
199924028 101.05-00 Flexible Premium Contracts Before 1985 06/18/1999
199929028 101.05-00 Flexible Premium Contracts Before 1985 07/23/1999
199941024 101.05-00 Flexible Premium Contracts Before 1985 10/15/1999
199949026 101.05-00 Flexible Premium Contracts Before 1985 12/10/1999
200027030 101.05-00 Flexible Premium Contracts Before 1985 07/07/2000
200044016 101.05-00 Flexible Premium Contracts Before 1985 11/03/2000
200045029 101.05-00 Flexible Premium Contracts Before 1985 11/10/2000
200350001 101.05-00 Flexible Premium Contracts Before 1985 12/12/2003
200519025 101.05-00 Flexible Premium Contracts Before 1985 05/13/2005
200646002 101.05-00 Flexible Premium Contracts Before 1985 11/17/2006
200749005 101.05-00 Flexible Premium Contracts Before 1985 12/07/2007
200805022 101.05-00 Flexible Premium Contracts Before 1985 02/01/2008
201617004 101.05-00 Flexible Premium Contracts Before 1985 04/22/2016
200115003 1011.00-00 Adjusted Basis for Determining Gain or Loss 04/13/2001
200120001 1011.00-00 Adjusted Basis for Determining Gain or Loss 05/18/2001
200152002 1011.00-00 Adjusted Basis for Determining Gain or Loss 12/28/2001
200152018 1011.00-00 Adjusted Basis for Determining Gain or Loss 12/28/2001
200447026 1011.00-00 Adjusted Basis for Determining Gain or Loss 11/19/2004
201012050 1011.00-00 Adjusted Basis for Determining Gain or Loss 03/25/2010
201105004 1011.00-00 Adjusted Basis for Determining Gain or Loss 02/04/2011
201105005 1011.00-00 Adjusted Basis for Determining Gain or Loss 02/04/2011
201418007 1011.00-00 Adjusted Basis for Determining Gain or Loss 05/02/2014
200611032 1011.01-00 Allocation of Basis 03/17/2006
200651023 1011.01-00 Allocation of Basis 12/22/2006
200652043 1011.01-00 Allocation of Basis 12/29/2006
201709001 1011.01-00 Allocation of Basis 03/03/2017
199907004 1012.00-00 Basis of Property--Costs 02/19/1999
199916043 1012.00-00 Basis of Property--Costs 04/23/1999
199941018 1012.00-00 Basis of Property--Costs 10/15/1999
200447026 1012.00-00 Basis of Property--Costs 11/19/2004
200515019 1012.00-00 Basis of Property--Costs 04/15/2005
201147024 1012.00-00 Basis of Property--Costs 11/25/2011
201401001 1012.00-00 Basis of Property--Costs 01/03/2014
201617002 1012.00-00 Basis of Property--Costs 04/22/2016
199944006 1012.06-00 Liabilities Assumed as Purchase Price 11/05/1999
199952074 1012.06-00 Liabilities Assumed as Purchase Price 12/31/1999
200004040 1012.06-00 Liabilities Assumed as Purchase Price 01/28/2000
200034002 1012.06-00 Liabilities Assumed as Purchase Price 08/25/2000
200034007 1012.06-00 Liabilities Assumed as Purchase Price 08/25/2000

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