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
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
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

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