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
200131012 924.01-00 Definition of Foreign Trading Gross Receipts 08/03/2001
200125021 924.01-00 Definition of Foreign Trading Gross Receipts 06/22/2001
200112030 924.01-00 Definition of Foreign Trading Gross Receipts 03/23/2001
200029034 924.01-00 Definition of Foreign Trading Gross Receipts 07/21/2000
199935008 924.01-00 Definition of Foreign Trading Gross Receipts 09/03/1999
199931004 924.01-00 Definition of Foreign Trading Gross Receipts 08/06/1999
199918026 924.01-00 Definition of Foreign Trading Gross Receipts 05/07/1999
200149019 924.00-00 Foreign Trading Gross Receipts 12/07/2001
199920019 924.00-00 Foreign Trading Gross Receipts 05/21/1999
200026009 923.00-00 Exempt Foreign Trade Income 06/30/2000
199920019 923.00-00 Exempt Foreign Trade Income 05/21/1999
200218014 9226.00-00 Leasing ISP - Lease Stripping Transactions 05/03/2002
200209001 9214.04-00 Computer Leasing 03/01/2002
200041003 9214.04-00 Computer Leasing 10/13/2000
200013004 9214.04-00 Computer Leasing 03/31/2000
200011004 9214.04-00 Computer Leasing 03/17/2000
200001001 9214.04-00 Computer Leasing 01/07/2000
199930005 9214.04-00 Computer Leasing 07/30/1999
199930004 9214.04-00 Computer Leasing 07/30/1999
199920012 9214.04-00 Computer Leasing 05/21/1999
199914001 9214.04-00 Computer Leasing 04/09/1999
200338009 9214.03-00 Railroad Car Leasing 09/19/2003
200227018 9214.00-00 Leasing Shelter 07/05/2002
200224011 9214.00-00 Leasing Shelter 06/14/2002
200218022 9214.00-00 Leasing Shelter 05/03/2002
200134002 9214.00-00 Leasing Shelter 08/24/2001
200048042 9214.00-00 Leasing Shelter 12/01/2000
199950008 9210.00-00 Farming Shelter 12/17/1999
200241014 921.00-00 Exempt Foreign Trade Income Excluded from Gross Income 10/11/2002
200133017 9200.00-00 Tax Shelter (Use This Category Only When No Other Category Is Appropriate) 08/17/2001
200013011 9200.00-00 Tax Shelter (Use This Category Only When No Other Category Is Appropriate) 03/31/2000
199950007 9200.00-00 Tax Shelter (Use This Category Only When No Other Category Is Appropriate) 12/17/1999
201024055 9115.32-00 Property of the Estate (Section 541) 06/18/2010
200109010 9115.30-09 Penalties 03/02/2001
201048039 9115.19-05 Prepetition Priority Taxes 12/03/2010
200944041 9115.19-00 Exceptions to Discharge (Section 523) 10/30/2009
200949042 9115.12-00 Chapter XIII (Regular Income Plans) 12/04/2009
201411026 9115.11-07 Property of Estate (Section 1207) 03/14/2014
201003001 9115.10-00 Chapter XI (Reorganization) 01/22/2010
200007013 9115.08-00 Chapter VII (Liquidation) 02/18/2000
201315022 9115.00-00 (Effective October 1, 1979) Bankruptcy Code (See Also 9104.00-00) 04/12/2013
200011044 9114.13-01 U.S. Virgin Islands 03/17/2000
200008019 9114.13-01 U.S. Virgin Islands 02/25/2000
200940027 9114.09-02 Other Tax Information Exchange Agreements 10/02/2009
200143032 9114.09-00 Administrative Assistance Treaties 10/26/2001
199940012 9114.05-04 Germany 10/08/1999
200251003 9114.03-48 Slovak Republic 12/20/2002
200004030 9114.03-48 Slovak Republic 01/28/2000
201028027 9114.03-47 Russian Federation 07/16/2010
201028026 9114.03-47 Russian Federation 07/16/2010
201027041 9114.03-47 Russian Federation 07/09/2010
200027040 9114.03-46 Mexico 07/07/2000
201247013 9114.03-44 Israel 11/23/2012
200141020 9114.03-44 Israel 10/12/2001
200251003 9114.03-43 Czech Republic 12/20/2002
201231010 9114.03-42 United Kingdom 08/03/2012
201010027 9114.03-42 United Kingdom 03/12/2010
200932017 9114.03-42 United Kingdom 08/07/2009
200712007 9114.03-42 United Kingdom 03/23/2007
200626009 9114.03-42 United Kingdom 06/30/2006
200101005 9114.03-42 United Kingdom 01/05/2001
200004016 9114.03-42 United Kingdom 01/28/2000
199941004 9114.03-42 United Kingdom 10/15/1999
199941003 9114.03-42 United Kingdom 10/15/1999
199922039 9114.03-42 United Kingdom 06/04/1999
200332008 9114.03-38 Switzerland 08/08/2003
200224025 9114.03-38 Switzerland 06/14/2002
200201025 9114.03-38 Switzerland 01/04/2002
200018043 9114.03-38 Switzerland 05/05/2000
199912028 9114.03-38 Switzerland 03/26/1999
200551016 9114.03-27 Netherlands 12/23/2005
200409025 9114.03-24 Luxembourg 02/27/2004
200222011 9114.03-22 Japan 05/31/2002
200146055 9114.03-22 Japan 11/16/2001
200111010 9114.03-22 Japan 03/16/2001
200031005 9114.03-22 Japan 08/04/2000
200017045 9114.03-22 Japan 04/28/2000
200017043 9114.03-22 Japan 04/28/2000
201212008 9114.03-20 Italy 03/23/2012
200409022 9114.03-19 Ireland 02/27/2004
200404030 9114.03-19 Ireland 01/23/2004
200404029 9114.03-19 Ireland 01/23/2004
200403075 9114.03-19 Ireland 01/16/2004
200344012 9114.03-19 Ireland 10/31/2003
200330039 9114.03-19 Ireland 07/25/2003
200330035 9114.03-19 Ireland 07/25/2003
200330031 9114.03-19 Ireland 07/25/2003
200323016 9114.03-19 Ireland 06/06/2003
200321013 9114.03-19 Ireland 05/23/2003
200301039 9114.03-19 Ireland 01/03/2003
200252071 9114.03-19 Ireland 12/27/2002
200243029 9114.03-19 Ireland 10/25/2002
200238031 9114.03-19 Ireland 09/20/2002
200236023 9114.03-19 Ireland 09/06/2002
200216010 9114.03-19 Ireland 04/19/2002
200149031 9114.03-19 Ireland 12/07/2001
200132032 9114.03-19 Ireland 08/10/2001
200122044 9114.03-19 Ireland 06/01/2001
200119051 9114.03-19 Ireland 05/11/2001
200035029 9114.03-19 Ireland 09/01/2000

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