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 Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
200411023 1001.02-05 Single Transaction Transferring Entire Interest; Exception to Term Interest Rule 03/12/2004
199910009 1001.02-07 Property Differing Materially 03/12/1999
200012074 1001.02-07 Property Differing Materially 03/24/2000
200103034 1001.02-07 Property Differing Materially 01/19/2001
200105050 1001.02-07 Property Differing Materially 02/02/2001
200210029 1001.02-07 Property Differing Materially 03/08/2002
200227020 1001.02-07 Property Differing Materially 07/05/2002
200428017 1001.02-07 Property Differing Materially 07/09/2004
200515019 1001.02-07 Property Differing Materially 04/15/2005
200543047 1001.02-07 Property Differing Materially 10/28/2005
200607015 1001.02-07 Property Differing Materially 02/17/2006
200629008 1001.02-07 Property Differing Materially 07/21/2006
200637042 1001.02-07 Property Differing Materially 09/15/2006
200736023 1001.02-07 Property Differing Materially 09/07/2007
200806010 1001.02-07 Property Differing Materially 02/08/2008
200812002 1001.02-07 Property Differing Materially 03/21/2008
200815033 1001.02-07 Property Differing Materially 04/11/2008
200832020 1001.02-07 Property Differing Materially 08/08/2008
200904001 1001.02-07 Property Differing Materially 01/23/2009
200904014 1001.02-07 Property Differing Materially 01/23/2009
200904015 1001.02-07 Property Differing Materially 01/23/2009
200904016 1001.02-07 Property Differing Materially 01/23/2009
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

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