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

Results:  1 - 165 of 165 files Show per page:  25 50 100 200 « Previous | 1 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
202017023 108.00-00 Income From Discharge of Indebtedness 04/24/2020
201929019 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 07/19/2019
201902024 108.01-04 Qualified Real Property Business Indebtedness Exclusion 01/11/2019
201815016 108.00-00 Income From Discharge of Indebtedness 04/13/2018
201750015 108.01-00 Exclusion From Gross Income 12/15/2017
201750015 108.02-01 Election to Reduce Basis of Depreciable Property First 12/15/2017
201718023 108.01-02 Insolvent Taxpayer 05/05/2017
201637009 108.02-01 Election to Reduce Basis of Depreciable Property First 09/09/2016
201637009 108.01-00 Exclusion From Gross Income 09/09/2016
201637008 108.01-00 Exclusion From Gross Income 09/09/2016
201637008 108.02-01 Election to Reduce Basis of Depreciable Property First 09/09/2016
201623009 108.01-04 Qualified Real Property Business Indebtedness Exclusion 06/03/2016
201604017 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 01/22/2016
201543013 162.01-08 Reasonable Expectation of Profit v. No Reasonable Expectation 10/23/2015
201528003 108.01-00 Exclusion From Gross Income 07/10/2015
201528003 108.02-01 Election to Reduce Basis of Depreciable Property First 07/10/2015
201528003 108.00-00 Income From Discharge of Indebtedness 07/10/2015
201519011 108.01-00 Exclusion From Gross Income 05/08/2015
201516035 108.00-00 Income From Discharge of Indebtedness 04/17/2015
201510025 108.03-00 Meaning of Terms and Special Rules 03/06/2015
201510025 108.01-01 Title 11 Case 03/06/2015
201451023 108.01-00 Exclusion From Gross Income 12/19/2014
201451006 108.00-00 Income From Discharge of Indebtedness 12/19/2014
201451006 108.01-00 Exclusion From Gross Income 12/19/2014
201451006 108.02-00 Reduction of Tax Attributes 12/19/2014
201451006 108.02-01 Election to Reduce Basis of Depreciable Property First 12/19/2014
201447011 108.01-00 Exclusion From Gross Income 11/21/2014
201447011 108.02-00 Reduction of Tax Attributes 11/21/2014
201447011 108.02-01 Election to Reduce Basis of Depreciable Property First 11/21/2014
201447011 108.00-00 Income From Discharge of Indebtedness 11/21/2014
201432009 108.01-00 Exclusion From Gross Income 08/08/2014
201432009 108.02-00 Reduction of Tax Attributes 08/08/2014
201432009 108.02-01 Election to Reduce Basis of Depreciable Property First 08/08/2014
201432009 108.00-00 Income From Discharge of Indebtedness 08/08/2014
201420009 108.00-00 Income From Discharge of Indebtedness 05/16/2014
201420009 108.01-00 Exclusion From Gross Income 05/16/2014
201420009 108.02-00 Reduction of Tax Attributes 05/16/2014
201420009 108.02-01 Election to Reduce Basis of Depreciable Property First 05/16/2014
201420008 108.00-00 Income From Discharge of Indebtedness 05/16/2014
201420008 108.01-00 Exclusion From Gross Income 05/16/2014
201420008 108.02-00 Reduction of Tax Attributes 05/16/2014
201420008 108.02-01 Election to Reduce Basis of Depreciable Property First 05/16/2014
201420007 108.01-00 Exclusion From Gross Income 05/16/2014
201420007 108.02-00 Reduction of Tax Attributes 05/16/2014
201420007 108.02-01 Election to Reduce Basis of Depreciable Property First 05/16/2014
201420007 108.00-00 Income From Discharge of Indebtedness 05/16/2014
201415002 108.01-00 Exclusion From Gross Income 04/11/2014
201408007 108.01-00 Exclusion From Gross Income 02/21/2014
201408007 108.02-00 Reduction of Tax Attributes 02/21/2014
201408007 108.02-01 Election to Reduce Basis of Depreciable Property First 02/21/2014
201408007 108.00-00 Income From Discharge of Indebtedness 02/21/2014
201338007 108.01-00 Exclusion From Gross Income 09/20/2013
201338007 108.02-00 Reduction of Tax Attributes 09/20/2013
201338007 108.02-01 Election to Reduce Basis of Depreciable Property First 09/20/2013
201338007 108.00-00 Income From Discharge of Indebtedness 09/20/2013
201328023 108.01-03 Qualified Principal Residence Indebtedness 07/12/2013
201325004 108.00-00 Income From Discharge of Indebtedness 06/21/2013
201316010 108.00-00 Income From Discharge of Indebtedness 04/19/2013
201316010 108.01-00 Exclusion From Gross Income 04/19/2013
201316010 108.02-00 Reduction of Tax Attributes 04/19/2013
201316010 108.02-01 Election to Reduce Basis of Depreciable Property First 04/19/2013
201316009 108.00-00 Income From Discharge of Indebtedness 04/19/2013
201316009 108.01-00 Exclusion From Gross Income 04/19/2013
201316009 108.02-00 Reduction of Tax Attributes 04/19/2013
201316009 108.02-01 Election to Reduce Basis of Depreciable Property First 04/19/2013
201250022 108.04-00 General Rules for Discharges of Indebtedness 12/14/2012
201248018 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 11/30/2012
201222037 108.03-01 Partnership 06/01/2012
201218011 108.00-00 Income From Discharge of Indebtedness 05/04/2012
201212007 108.01-00 Exclusion From Gross Income 03/23/2012
201212007 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212006 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212006 108.01-00 Exclusion From Gross Income 03/23/2012
201212005 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212005 108.01-00 Exclusion From Gross Income 03/23/2012
201212004 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212004 108.01-00 Exclusion From Gross Income 03/23/2012
201212003 108.01-00 Exclusion From Gross Income 03/23/2012
201212003 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212002 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212002 108.01-00 Exclusion From Gross Income 03/23/2012
201147001 108.00-00 Income From Discharge of Indebtedness 11/25/2011
201147001 108.05-00 Student Loans 11/25/2011
201104032 108.05-00 Student Loans 01/28/2011
201104032 108.00-00 Income From Discharge of Indebtedness 01/28/2011
201049028 108.01-00 Exclusion From Gross Income 12/10/2010
201033031 108.02-00 Reduction of Tax Attributes 08/20/2010
201016048 108.04-03 Indebtedness Contributed to Capital 04/23/2010
200953005 108.03-00 Meaning of Terms and Special Rules 01/01/2010
200919048 108.01-03 Qualified Principal Residence Indebtedness 05/08/2009
200919035 108.01-03 R 1986 Qualified Business Indebtedness (Repealed 1986) 05/08/2009
200911035 3121.01-08 Director or 03/13/2009
200909032 702.01-08 Deductions 02/27/2009
200844015 108.04-00 General Rules for Discharges of Indebtedness 10/31/2008
200818006 108.00-00 Income From Discharge of Indebtedness 05/02/2008
200804016 108.04-00 General Rules for Discharges of Indebtedness 01/25/2008
200804016 108.01-00 Exclusion From Gross Income 01/25/2008
200751007 108.02-00 Reduction of Tax Attributes 12/21/2007
200743012 108.00-00 Income From Discharge of Indebtedness 10/26/2007
200743012 108.02-00 Reduction of Tax Attributes 10/26/2007
200743012 108.02-01 Election to Reduce Basis of Depreciable Property First 10/26/2007
200741003 108.01-00 Exclusion From Gross Income 10/12/2007
200741003 108.01-01 Title 11 Case 10/12/2007
200741003 108.02-00 Reduction of Tax Attributes 10/12/2007
200714017 108.02-00 Reduction of Tax Attributes 04/06/2007
200652017 108.02-01 Election to Reduce Basis of Depreciable Property First 12/29/2006
200609004 1081.00-00 Nonrecognition of Gain or Loss on Exchanges or Distributions in Obedience to Orders of S.E.C. 03/03/2006
200609004 1082.00-00 Basis for Determining Gain or Loss 03/03/2006
200609004 1083.00-00 Definitions 03/03/2006
200606037 108.00-00 Income From Discharge of Indebtedness 02/10/2006
200543038 108.02-01 Election to Reduce Basis of Depreciable Property First 10/28/2005
200537042 409.01-08 Distribution and Payment Requirements 09/16/2005
200537041 409.01-08 Distribution and Payment Requirements 09/16/2005
200537026 108.04-03 Indebtedness Contributed to Capital 09/16/2005
200537026 108.04-05 Debt Satisfied by Corporation's Stock 09/16/2005
200507016 409.01-08 Distribution and Payment Requirements 02/18/2005
200444022 482.11-08 Cost Sharing Agreements 10/29/2004
200444002 108.01-01 Title 11 Case 10/29/2004
200444002 108.02-00 Reduction of Tax Attributes 10/29/2004
200436002 108.01-02 Insolvent Taxpayer 09/03/2004
200336032 108.00-00 Income From Discharge of Indebtedness 09/05/2003
200243034 108.04-00 General Rules for Discharges of Indebtedness 10/25/2002
200242035 108.01-00 Exclusion From Gross Income 10/18/2002
200240006 1082.00-00 Basis for Determining Gain or Loss 10/04/2002
200234023 108.02-01 Election to Reduce Basis of Depreciable Property First 08/23/2002
200225009 482.11-08 Cost Sharing Agreements 06/21/2002
200210044 108.03-02 S Corporations 03/08/2002
200208016 108.03-02 S Corporations 02/22/2002
200147023 108.00-00 Income From Discharge of Indebtedness 11/23/2001
200147023 108.01-00 Exclusion From Gross Income 11/23/2001
200145009 108.00-00 Income From Discharge of Indebtedness 11/09/2001
200118003 172.01-08 Joint Returns 05/04/2001
200111035 108.01-00 Exclusion From Gross Income 03/16/2001
200111035 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111034 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111034 108.01-00 Exclusion From Gross Income 03/16/2001
200111033 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111033 108.01-00 Exclusion From Gross Income 03/16/2001
200111031 108.01-00 Exclusion From Gross Income 03/16/2001
200111031 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111030 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111030 108.01-00 Exclusion From Gross Income 03/16/2001
200103024 482.11-08 Cost Sharing Agreements 01/19/2001
200040009 108.04-01 Debt Acquisition By Related Person 10/06/2000
200028019 108.03-01 Partnership 07/14/2000
200023014 482.11-08 Cost Sharing Agreements 06/09/2000
200014007 108.00-00 Income From Discharge of Indebtedness 04/07/2000
200013010 482.11-08 Cost Sharing Agreements 03/31/2000
200003010 482.11-08 Cost Sharing Agreements 01/21/2000
200001018 482.11-08 Cost Sharing Agreements 01/07/2000
199952038 108.01-00 Exclusion From Gross Income 12/31/1999
199952038 108.01-02 Insolvent Taxpayer 12/31/1999
199950029 108.01-00 Exclusion From Gross Income 12/17/1999
199950029 108.00-00 Income From Discharge of Indebtedness 12/17/1999
199950028 108.00-00 Income From Discharge of Indebtedness 12/17/1999
199950028 108.01-00 Exclusion From Gross Income 12/17/1999
199941015 108.03-01 Partnership 10/15/1999
199940030 108.01-00 Exclusion From Gross Income 10/08/1999
199940030 108.00-00 Income From Discharge of Indebtedness 10/08/1999
199935002 108.01-02 Insolvent Taxpayer 09/03/1999
199932019 108.01-02 Insolvent Taxpayer 08/13/1999
199932013 108.02-00 Reduction of Tax Attributes 08/13/1999
199915005 108.00-00 Income From Discharge of Indebtedness 04/16/1999
199912007 108.02-00 Reduction of Tax Attributes 03/26/1999
199908005 108.00-00 Income From Discharge of Indebtedness 02/26/1999

« Previous | 1 | Next » 
Official Adobe Website
Get Adobe ® Reader