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

801 - 1,000 of 64,211 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
201025057 6230.00-00 Additional Administration Provisions 06/25/2010
201030030 6230.00-00 Additional Administration Provisions 07/30/2010
201114026 6230.00-00 Additional Administration Provisions 04/08/2011
201149025 6230.00-00 Additional Administration Provisions 12/09/2011
201215009 6230.00-00 Additional Administration Provisions 04/13/2012
201502009 6230.00-00 Additional Administration Provisions 01/09/2015
201510047 6230.00-00 Additional Administration Provisions 03/06/2015
200625020 168.36-00 Additional First Year Depreciation 06/23/2006
200629027 168.36-00 Additional First Year Depreciation 07/21/2006
200840031 168.36-00 Additional First Year Depreciation 10/03/2008
200851049 168.36-00 Additional First Year Depreciation 12/19/2008
200910007 168.36-00 Additional First Year Depreciation 03/06/2009
200922033 168.36-00 Additional First Year Depreciation 05/29/2009
201032038 168.36-00 Additional First Year Depreciation 08/13/2010
201105023 168.36-00 Additional First Year Depreciation 02/04/2011
201125030 168.36-00 Additional First Year Depreciation 06/24/2011
201140002 168.36-00 Additional First Year Depreciation 10/07/2011
201203014 168.36-00 Additional First Year Depreciation 01/20/2012
201210004 168.36-00 Additional First Year Depreciation 03/09/2012
201210005 168.36-00 Additional First Year Depreciation 03/09/2012
201214003 168.36-00 Additional First Year Depreciation 04/06/2012
201214005 168.36-00 Additional First Year Depreciation 04/06/2012
201220013 168.36-00 Additional First Year Depreciation 05/18/2012
201230011 168.36-00 Additional First Year Depreciation 07/27/2012
201303015 168.36-00 Additional First Year Depreciation 01/18/2013
201313012 168.36-00 Additional First Year Depreciation 03/29/2013
201437010 168.36-00 Additional First Year Depreciation 09/12/2014
201507022 168.36-00 Additional First Year Depreciation 02/13/2015
201603009 168.36-00 Additional First Year Depreciation 01/15/2016
201636001 168.36-00 Additional First Year Depreciation 09/02/2016
201646001 168.36-00 Additional First Year Depreciation 11/10/2016
201709007 168.36-00 Additional First Year Depreciation 03/03/2017
201822025 168.36-00 Additional First Year Depreciation 06/01/2018
201839002 168.36-00 Additional First Year Depreciation 09/28/2018
201844006 168.36-00 Additional First Year Depreciation 11/02/2018
200728042 409A.01-00 Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options 07/13/2007
201518013 409A.01-00 Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options 05/01/2015
201521013 409A.01-00 Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options 05/22/2015
201603025 409A.01-00 Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options 01/15/2016
201810008 401.20-00 Additional Participation Requirements (See Also 410.00-00) 03/09/2018
200317023 401.35-00 Additional Requirements for Employee Stock Ownership Plans 04/25/2003
200507016 401.35-00 Additional Requirements for Employee Stock Ownership Plans 02/18/2005
199929051 4971.02-00 Additional Tax 07/23/1999
200010053 4971.02-00 Additional Tax 03/10/2000
200022058 4971.02-00 Additional Tax 06/02/2000
200049040 4971.02-00 Additional Tax 12/08/2000
200123064 4971.02-00 Additional Tax 06/08/2001
200236050 4971.02-00 Additional Tax 09/06/2002
200246034 4971.02-00 Additional Tax 11/15/2002
200326044 4971.02-00 Additional Tax 06/27/2003
200341022 4971.02-00 Additional Tax 10/10/2003
200342005 4971.02-00 Additional Tax 10/17/2003
200422059 4971.02-00 Additional Tax 05/28/2004
200440029 4971.02-00 Additional Tax 10/01/2004
200511029 4971.02-00 Additional Tax 03/18/2005
200512034 4971.02-00 Additional Tax 03/25/2005
200535032 4971.02-00 Additional Tax 09/02/2005
200544028 4971.02-00 Additional Tax 11/04/2005
200548031 4971.02-00 Additional Tax 12/02/2005
200548032 4971.02-00 Additional Tax 12/02/2005
200549013 4971.02-00 Additional Tax 12/09/2005
200549016 4971.02-00 Additional Tax 12/09/2005
200551030 4971.02-00 Additional Tax 12/23/2005
200634026 4971.02-00 Additional Tax 08/25/2006
200644023 4971.02-00 Additional Tax 11/03/2006
200738024 4971.02-00 Additional Tax 09/21/2007
200903103 4971.02-00 Additional Tax 01/16/2009
200921033 4971.02-00 Additional Tax 05/22/2009
200934047 4971.02-00 Additional Tax 08/21/2009
200934048 4971.02-00 Additional Tax 08/21/2009
201002047 4971.02-00 Additional Tax 01/15/2010
201046019 4971.02-00 Additional Tax 11/19/2010
201228048 4971.02-00 Additional Tax 07/13/2012
201415016 4971.02-00 Additional Tax 04/11/2014
201550015 4971.02-00 Additional Tax 12/11/2015
199939010 2601.03-05 Additions to Irrevocable Trusts 10/01/1999
199939011 2601.03-05 Additions to Irrevocable Trusts 10/01/1999
199939012 2601.03-05 Additions to Irrevocable Trusts 10/01/1999
200120007 2601.03-05 Additions to Irrevocable Trusts 05/18/2001
200712008 2601.03-05 Additions to Irrevocable Trusts 03/23/2007
201136011 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136012 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136013 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136014 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136015 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136016 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201342001 2601.03-05 Additions to Irrevocable Trusts 10/18/2013
200010046 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 03/10/2000
200127008 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 07/06/2001
200142021 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 10/19/2001
200146026 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 11/16/2001
200251013 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 12/20/2002
200304031 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 01/24/2003
200304032 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 01/24/2003
201024059 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 06/18/2010
201030029 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 07/30/2010
201047022 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 11/26/2010
201108031 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 02/25/2011
201438021 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 09/19/2014
201545016 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 11/06/2015
200925002 385.04-04 Adjustable Rate Preferred Stock 06/19/2009
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
201845020 1011.00-00 Adjusted Basis for Determining Gain or Loss 11/09/2018
199910045 56.15-00 Adjusted Earnings and Profits 03/12/1999
200021006 56.15-00 Adjusted Earnings and Profits 05/26/2000
199916011 62.00-00 Adjusted Gross Income Defined 04/23/1999
200035012 62.00-00 Adjusted Gross Income Defined 09/01/2000
200115033 62.00-00 Adjusted Gross Income Defined 04/13/2001
200550004 62.00-00 Adjusted Gross Income Defined 12/16/2005
200945056 62.00-00 Adjusted Gross Income Defined 11/06/2009
200948060 62.00-00 Adjusted Gross Income Defined 11/27/2009
200144028 338.60-00 Adjusted Gross-Up Basis (AGUB) 11/02/2001
200246021 338.60-00 Adjusted Gross-Up Basis (AGUB) 11/15/2002
199943057 4942.03-04 Adjusted Net Income 10/29/1999
200418009 833.02-03 Adjusted Surplus 04/30/2004
199930014 6425.02-01 Adjustment Credited or Refunded 07/30/1999
199931043 148.12-02 Adjustment for Administrative Costs 08/06/1999
200209003 148.12-02 Adjustment for Administrative Costs 03/01/2002
200813022 148.12-02 Adjustment for Administrative Costs 03/28/2008
200813022 148.12-01 Adjustment for Issuance Costs 03/28/2008
200838003 1297.06-01 Adjustment For Previously Taxed Amounts 09/19/2008
200941020 6425.00-00 Adjustment of Overpayment of Estimated Income Tax by Corporation 10/09/2009
200124017 6413.01-00 Adjustment of Tax 06/15/2001
200106009 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 02/09/2001
200117008 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 04/27/2001
200223052 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 06/07/2002
200619021 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 05/12/2006
201237017 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 09/14/2012
201421015 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 05/23/2014
201440013 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 10/03/2014
200452039 415.01-02 Adjustment to Benefit 12/24/2004
200013008 1016.00-00 Adjustment v. No Adjustment to Basis 03/31/2000
200040009 1016.00-00 Adjustment v. No Adjustment to Basis 10/06/2000
200427023 1016.00-00 Adjustment v. No Adjustment to Basis 07/02/2004
201239006 860.03-00 Adjustments 09/28/2012
199903045 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 01/22/1999
199905010 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 02/05/1999
199935003 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 09/03/1999
200518005 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 05/06/2005
200603002 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 01/20/2006
200617008 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 04/28/2006
200747001 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/23/2007
200918006 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 05/01/2009
200947006 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/20/2009
200948001 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/27/2009
200949004 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 12/04/2009
201015025 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 04/16/2010
201039008 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 10/01/2010
201039009 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 10/01/2010
201109004 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 03/04/2011
201223012 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 06/08/2012
201238004 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 09/21/2012
201349002 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 12/06/2013
201647001 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/18/2016
201702005 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 01/13/2017
201709020 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 03/03/2017
200123024 807.05-00 Adjustments for Change in Computing Reserves 06/08/2001
200435015 807.05-00 Adjustments for Change in Computing Reserves 08/27/2004
201511013 807.05-00 Adjustments for Change in Computing Reserves 03/13/2015
200738016 807.01-00 Adjustments for Increase or Decrease 09/21/2007
200738017 807.01-00 Adjustments for Increase or Decrease 09/21/2007
201845020 807.01-00 Adjustments for Increase or Decrease 11/09/2018
200721019 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 05/25/2007
201028006 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 07/16/2010
201038014 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 09/24/2010
201049040 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 12/10/2010
201226021 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 06/29/2012
201444040 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 10/31/2014
200624066 472.01-01 Adjustments Incident to Change 06/16/2006
200127011 905.03-00 Adjustments on Payment of Accrued Taxes 07/06/2001
201145015 905.03-00 Adjustments on Payment of Accrued Taxes 11/10/2011
199944014 481.00-00 Adjustments Required by Changes in Method of Accounting 11/05/1999
200003038 481.00-00 Adjustments Required by Changes in Method of Accounting 01/21/2000
200007007 481.00-00 Adjustments Required by Changes in Method of Accounting 02/18/2000
200022009 481.00-00 Adjustments Required by Changes in Method of Accounting 06/02/2000
200038002 481.00-00 Adjustments Required by Changes in Method of Accounting 09/22/2000
200047012 481.00-00 Adjustments Required by Changes in Method of Accounting 11/24/2000
200048012 481.00-00 Adjustments Required by Changes in Method of Accounting 12/01/2000
200151004 481.00-00 Adjustments Required by Changes in Method of Accounting 12/21/2001
200209025 481.00-00 Adjustments Required by Changes in Method of Accounting 03/01/2002
200423014 481.00-00 Adjustments Required by Changes in Method of Accounting 06/04/2004
200910048 481.00-00 Adjustments Required by Changes in Method of Accounting 03/06/2009
201350033 481.00-00 Adjustments Required by Changes in Method of Accounting 12/13/2013
201403015 481.00-00 Adjustments Required by Changes in Method of Accounting 01/17/2014
201426025 481.00-00 Adjustments Required by Changes in Method of Accounting 06/27/2014
201436048 481.00-00 Adjustments Required by Changes in Method of Accounting 09/05/2014
201503011 481.00-00 Adjustments Required by Changes in Method of Accounting 01/16/2015
201521012 481.00-00 Adjustments Required by Changes in Method of Accounting 05/22/2015
201547004 481.00-00 Adjustments Required by Changes in Method of Accounting 11/20/2015
201716002 481.00-00 Adjustments Required by Changes in Method of Accounting 04/21/2017
199935053 705.02-00 Adjustments to Basis 09/03/1999
199949001 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 12/10/1999

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader