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 Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201206003 954.03-00 Foreign Base Company Sales Income 02/10/2012
201002024 954.03-00 Foreign Base Company Sales Income 01/15/2010
200945036 954.03-00 Foreign Base Company Sales Income 11/06/2009
200942034 954.03-00 Foreign Base Company Sales Income 10/16/2009
200220005 954.03-00 Foreign Base Company Sales Income 05/17/2002
200006002 954.02-08 Income Equivalent to Interest 02/11/2000
201241002 954.02-07 Nonfunctional Currency Transactions 10/12/2012
201226011 954.02-07 Nonfunctional Currency Transactions 06/29/2012
201103022 954.02-07 Nonfunctional Currency Transactions 01/21/2011
200910023 954.02-07 Nonfunctional Currency Transactions 03/06/2009
201330006 954.02-06 Commodities Transactions 07/26/2013
201201016 954.02-05 Sale or Exchange of Property 01/06/2012
201131023 954.02-05 Sale or Exchange of Property 08/05/2011
200825009 954.02-05 Sale or Exchange of Property 06/20/2008
200049002 954.02-05 Sale or Exchange of Property 12/08/2000
200046008 954.02-05 Sale or Exchange of Property 11/17/2000
200003002 954.02-05 Sale or Exchange of Property 01/21/2000
199937038 954.02-05 Sale or Exchange of Property 09/17/1999
199907022 954.02-02 Exclusion of Certain Dividends, Interest, Rents and Royalties from RelatedPersons 02/19/1999
199925041 954.02-01 Exclusion of Export Financing (See Also 904.00) 06/25/1999
201739009 954.02-00 Foreign Personal Holding Company Income 09/29/2017
201718020 954.02-00 Foreign Personal Holding Company Income 05/05/2017
201648016 954.02-00 Foreign Personal Holding Company Income 11/25/2016
201648015 954.02-00 Foreign Personal Holding Company Income 11/25/2016
201644010 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644009 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644008 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201637005 954.02-00 Foreign Personal Holding Company Income 09/09/2016
201504008 954.02-00 Foreign Personal Holding Company Income 01/23/2015
201504006 954.02-00 Foreign Personal Holding Company Income 01/23/2015
201503009 954.02-00 Foreign Personal Holding Company Income 01/16/2015
201408024 954.02-00 Foreign Personal Holding Company Income 02/21/2014
201407010 954.02-00 Foreign Personal Holding Company Income 02/14/2014
201228020 954.02-00 Foreign Personal Holding Company Income 07/13/2012
201201016 954.02-00 Foreign Personal Holding Company Income 01/06/2012
200910023 954.02-00 Foreign Personal Holding Company Income 03/06/2009
200849012 954.02-00 Foreign Personal Holding Company Income 12/05/2008
200825009 954.02-00 Foreign Personal Holding Company Income 06/20/2008
200305016 954.02-00 Foreign Personal Holding Company Income 01/31/2003
200224007 954.02-00 Foreign Personal Holding Company Income 06/14/2002
200206010 954.02-00 Foreign Personal Holding Company Income 02/08/2002
201235007 954.00-00 Foreign Base Company Income 08/31/2012
201151008 954.00-00 Foreign Base Company Income 12/23/2011
200709049 954.00-00 Foreign Base Company Income 03/02/2007
200502003 954.00-00 Foreign Base Company Income 01/14/2005
200341019 954.00-00 Foreign Base Company Income 10/10/2003
200327052 954.00-00 Foreign Base Company Income 07/04/2003
199917010 954.00-00 Foreign Base Company Income 04/30/1999
199917009 954.00-00 Foreign Base Company Income 04/30/1999
201905003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 02/01/2019

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