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
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

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