IRS Written Determinations
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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
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UILC
|
Subject
|
Released
|
|---|---|---|---|
| 201010020 | 115.00-00 | Income of States, Municipalities, etc. | 03/12/2010 |
| 200907021 | 1362.01-03 | Late Elections | 02/13/2009 |
| 200907020 | 1502.75-00 | Filing Requirements | 02/13/2009 |
| 200907019 | 165.07-01 | Elections | 02/13/2009 |
| 200911009 | 2032A.02-04 | Material Participation Test | 03/13/2009 |
| 200911009 | 2032A.03-00 | Decedents Who are Retired or Disabled | 03/13/2009 |
| 200911009 | 2032A.04-00 | Special Rule for Surviving Spouses | 03/13/2009 |
| 200907001 | 355.01-01 | Split-Off | 02/13/2009 |
| 200907013 | 355.01-01 | Split-Off | 02/13/2009 |
| 200907023 | 355.01-01 | Split-Off | 02/13/2009 |
| 200907013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/13/2009 |
| 200907013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/13/2009 |
| 201426029 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 06/27/2014 |
| 200907002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
| 200907003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
| 200907004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
| 200907005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
| 200907011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
| 200907015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
| 200907022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2009 |
| 201652021 | 0099.07-00 | Disclosure-Includes FOIA | 12/23/2016 |
| 200917041 | 0099.09-00 | Ethics | 04/24/2009 |
| 200851061 | 01.00.00-00 | ADMINISTRATION | 12/19/2008 |
| 200910057 | 01.00.00-00 | ADMINISTRATION | 03/06/2009 |
| 200944040 | 01.00.00-00 | ADMINISTRATION | 10/30/2009 |
| 201005049 | 01.00.00-00 | ADMINISTRATION | 02/05/2010 |
| 201303016 | 01.05.00-00 | ADMINISTRATION: Personnel | 01/18/2013 |
| 200950038 | 01.07.00-00 | ADMINISTRATION: Procedures | 12/11/2009 |
| 201818012 | 01.07.00-00 | ADMINISTRATION: Procedures | 05/04/2018 |
| 201525011 | 01.36-01 | Section 501(c)(3) Organizations | 06/19/2015 |
| 201312032 | 01A.04.00-00 | ADMIN:LEGAL:Alternative Dispute Resolutions | 03/22/2013 |
| 201004026 | 01A.26.00-00 | ADMIN:LEGAL:Evaluations | 01/29/2010 |
| 200149032 | 04.00.00-00 | ASSESSMENTS | 12/07/2001 |
| 199911042 | 04.01.00-00 | ASSESSMENTS: Abatement | 03/19/1999 |
| 199921005 | 04.01.00-00 | ASSESSMENTS: Abatement | 05/28/1999 |
| 199950001 | 04.01.00-00 | ASSESSMENTS: Abatement | 12/17/1999 |
| 201111012 | 04.01.00-00 | ASSESSMENTS: Abatement | 03/18/2011 |
| 200018013 | 04.10.00-00 | ASSESSMENTS: Miscellaneous taxes | 05/05/2000 |
| 199933017 | 04.15.00-00 | ASSESSMENTS: Validity | 08/20/1999 |
| 200912025 | 04.16.00-00 | ASSESSMENTS: Waiver of restriction | 03/20/2009 |
| 200937031 | 0552.00-00 | Freedom of Information Act | 09/11/2009 |
| 200922031 | 0552.06-05 | (B)(5) Deliberative Process, Attorney Client, Attorney Work Product | 05/29/2009 |
| 201114022 | 06.00.00-00 | ATTORNEYS | 04/08/2011 |
| 200023005 | 06.01.00-00 | ATTORNEYS: Authority | 06/09/2000 |
| 200536020 | 06.01.00-00 | ATTORNEYS: Authority | 09/09/2005 |
| 201544024 | 06.04.00-00 | ATTORNEYS: Practice | 10/30/2015 |
| 201103020 | 08.00.00-00 | BANKRUPTCY ACT PROCEEDINGS | 01/21/2011 |
| 201005029 | 09.00.00-00 | BANKRUPTCY CODE CASES | 02/05/2010 |
| 201030032 | 09.00.00-00 | BANKRUPTCY CODE CASES | 07/30/2010 |
| 201107018 | 09.00.00-00 | BANKRUPTCY CODE CASES | 02/18/2011 |
| 199939004 | 09.03.00-00 | BANKRUPTCY CODE CASES: Allowance of administrative expenses | 10/01/1999 |
| 199927008 | 09.03.01-00 | BCC: Allow. Admin. exp: Comp. of estate tax liability | 07/09/1999 |
| 200036043 | 09.03.01-00 | BCC: Allow. Admin. exp: Comp. of estate tax liability | 09/08/2000 |
| 199929005 | 09.05.00-00 | BANKRUPTCY CODE CASES: Appeals | 07/23/1999 |
| 199921042 | 09.08.00-00 | BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) | 05/28/1999 |
| 199935056 | 09.08.00-00 | BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) | 09/03/1999 |
| 199941040 | 09.08.00-00 | BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) | 10/15/1999 |
| 200029005 | 09.08.00-00 | BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) | 07/21/2000 |
| 200110028 | 09.08.00-00 | BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) | 03/09/2001 |
| 200018005 | 09.08.01-00 | BCC: Automatic stay: Collect, assessment or recovery of claims | 05/05/2000 |
| 200051009 | 09.08.01-00 | BCC: Automatic stay: Collect, assessment or recovery of claims | 12/22/2000 |
| 200225003 | 09.08.04-00 | BCC: Automatic stay: Creation etc of liens vs debtor/estate | 06/21/2002 |
| 200621018 | 09.08.11-00 | BANKRUPTCY CODE CASES: Automatic stay: Tax court proceeding | 05/26/2006 |
| 199945042 | 09.09.01-01 | BCC: Ch 7: Distrib. of prop. of estate: Nonpecuniary penalties | 11/12/1999 |
| 200149006 | 09.11.00-00 | BANKRUPTCY CODE CASES: Ch 11(Reorg) | 12/07/2001 |
| 200149008 | 09.11.00-00 | BANKRUPTCY CODE CASES: Ch 11(Reorg) | 12/07/2001 |
| 200228003 | 09.11.00-00 | BANKRUPTCY CODE CASES: Ch 11(Reorg) | 07/12/2002 |
| 201044005 | 09.11.01-00 | BCC: Chapter 11: Accept/rejection of plan (1126) | 11/05/2010 |
| 199910005 | 09.11.03-00 | BC: Chapter 11: Conversion or dismissal | 03/12/1999 |
| 200146058 | 09.11.05-00 | BC: Chapter 11: Effect of confirmation (1141) | 11/16/2001 |
| 200128001 | 09.11.07A-00 | BCC: Chapter 11 (Reorganization): Liquidating trusts | 07/13/2001 |
| 200518002 | 09.12.07-00 | BANK. CODE CASES: Ch. 12: Taxes becoming payable while case pend | 05/06/2005 |
| 200102002 | 09.13.00-00 | BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) | 01/12/2001 |
| 200246002 | 09.13.00-00 | BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) | 11/15/2002 |
| 200027049 | 09.13.01-00 | BANK. Code Cases: Ch.13: Confirmation of plan (1325) | 07/07/2000 |
| 200028031 | 09.13.01-00 | BANK. Code Cases: Ch.13: Confirmation of plan (1325) | 07/14/2000 |
| 200246002 | 09.13.01-00 | BANK. Code Cases: Ch.13: Confirmation of plan (1325) | 11/15/2002 |
| 199929003 | 09.13.02-01 | BCC: Discharge: Debts provided for by the plan | 07/23/1999 |
| 200246002 | 09.13.03-00 | BANK.CODE CASES: Ch.13: Effect of confirmation(1327) | 11/15/2002 |
| 200941022 | 09.13.04-00 | BC: Ch.13: Filing and allow post-petition claims(1305) | 10/09/2009 |
| 200246002 | 09.18.00-00 | BANKRUPTCY CODE CASES: Determination of secured status(506) | 11/15/2002 |
| 200126031 | 09.19.00-00 | BANKRUPTCY CODE CASES: Determination of tax liability(505) | 06/29/2001 |
| 199952004 | 09.19.01-00 | BC: Determ. of tax liab.: Amount /legality of any tax liability | 12/31/1999 |
| 200013003 | 09.19.01-00 | BC: Determ. of tax liab.: Amount /legality of any tax liability | 03/31/2000 |
| 200128001 | 09.19.07-00 | BANK. CODE CASES: Determination tax liab.: Tax effect of plan | 07/13/2001 |
| 199929005 | 09.19A.00-00 | BCC: ERISA plan | 07/23/1999 |
| 200041029 | 09.19A.02-00 | BCC: ERISA plan: Property of the estate | 10/13/2000 |
| 200247025 | 09.22.00-00 | BANKRUPTCY CODE CASES: Extension of time (Sec. 108) | 11/22/2002 |
| 199910005 | 09.23.00-00 | BANKRUPTCY CODE CASES: Interest | 03/12/1999 |
| 200003042 | 09.24.00-00 | BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court | 01/21/2000 |
| 200006013 | 09.24.00-00 | BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court | 02/11/2000 |
| 200031030 | 09.26.00-00 | BANKRUPTCY CODE CASES: Liens | 08/04/2000 |
| 200246002 | 09.26.00-00 | BANKRUPTCY CODE CASES: Liens | 11/15/2002 |
| 200041029 | 09.26.04-00 | BANKRUPTCY CODE CASES: Liens: Determination of secured status | 10/13/2000 |
| 200634012 | 09.26.05-00 | BC: Liens: Nondischargeable taxes (See also excep. to discharge) | 08/25/2006 |
| 200246002 | 09.26.06-00 | BANKRUPTCY CODE CASES: Liens: Notice of tax lien | 11/15/2002 |
| 199945042 | 09.29.00-00 | BANKRUPTCY CODE CASES: Penalties | 11/12/1999 |
| 199949034 | 09.31.00-00 | BANKRUPTCY CODE CASES: Preference (Sec. 547) | 12/10/1999 |
| 200029002 | 09.31.00-00 | BANKRUPTCY CODE CASES: Preference (Sec. 547) | 07/21/2000 |
| 200051039 | 09.32.00-00 | BANKRUPTCY CODE CASES: Priorities (Sec. 507) | 12/22/2000 |
| 200909038 | 09.32.00-00 | BANKRUPTCY CODE CASES: Priorities (Sec. 507) | 02/27/2009 |
| 200603001 | 09.32.06-00 | BANKRUPTCY CODE CASES: Priorities: Income taxes | 01/20/2006 |
| 201152017 | 09.32.06-00 | BANKRUPTCY CODE CASES: Priorities: Income taxes | 12/30/2011 |
| 200304009 | 09.33.08-00 | BCC: Proofs of claim: Time for filing | 01/24/2003 |
| 199927037 | 09.35.00-00 | BANKRUPTCY CODE CASES: Refunds | 07/09/1999 |
| 199941002 | 09.35.00-00 | BANKRUPTCY CODE CASES: Refunds | 10/15/1999 |
| 199931036 | 09.35.02-00 | BANKRUPTCY CODE CASES: Refunds: Erroneous | 08/06/1999 |
| 199931036 | 09.35.04-00 | BANKRUPTCY CODE CASES: Refunds: Property party | 08/06/1999 |
| 200001035 | 09.35.05-00 | BANKRUPTCY CODE CASES: Refunds: Setoff | 01/07/2000 |
| 199941002 | 09.37.05-01 | BC: Returns by truste/debtor: Indiv.: Elec. to close tax. year | 10/15/1999 |
| 200235024 | 09.39.01-04 | BANKRUPTCY CODE CASES: Setoff: Refunds: Taxes | 08/30/2002 |
| 200939024 | 09.46.00-00 | BANKRUPTCY CODE CASES:Turnover of property to the estate(542) | 09/25/2009 |
| 201830012 | 1.02-00 | Joint Returns and Surviving Spouses | 07/27/2018 |
| 201729001 | 1.10-00 | Unearned Income of Minor Children | 07/21/2017 |
| 200543002 | 1.11-00 | Maximum Capital Gains Rate | 10/28/2005 |
| 200606021 | 1.11-00 | Maximum Capital Gains Rate | 02/10/2006 |
| 200752029 | 1.11-00 | Maximum Capital Gains Rate | 12/28/2007 |
| 200810010 | 1.11-00 | Maximum Capital Gains Rate | 03/07/2008 |
| 200949007 | 1.11-00 | Maximum Capital Gains Rate | 12/04/2009 |
| 201001016 | 1.11-00 | Maximum Capital Gains Rate | 01/08/2010 |
| 201105004 | 1.11-00 | Maximum Capital Gains Rate | 02/04/2011 |
| 201117013 | 1.11-00 | Maximum Capital Gains Rate | 04/29/2011 |
| 201343019 | 1.11-00 | Maximum Capital Gains Rate | 10/25/2013 |
| 201515001 | 1.11-00 | Maximum Capital Gains Rate | 04/10/2015 |
| 200701030 | 1.12-00 | Other | 01/05/2007 |
| 199904017 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/29/1999 |
| 199911011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/19/1999 |
| 199912034 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/26/1999 |
| 199913022 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/02/1999 |
| 199916043 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/23/1999 |
| 199925004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/25/1999 |
| 199927022 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/09/1999 |
| 199929021 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/23/1999 |
| 199930036 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/30/1999 |
| 199933027 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/20/1999 |
| 199940007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/08/1999 |
| 199951009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/24/1999 |
| 199951028 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/24/1999 |
| 200010010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/10/2000 |
| 200010011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/10/2000 |
| 200010037 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/10/2000 |
| 200011005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/17/2000 |
| 200013025 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/31/2000 |
| 200020010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020014 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020015 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020019 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020020 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020024 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200031041 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/04/2000 |
| 200036019 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/08/2000 |
| 200037009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037013 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037014 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037015 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037016 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037017 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200038014 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/22/2000 |
| 200039001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/29/2000 |
| 200045028 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/10/2000 |
| 200047011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/24/2000 |
| 200047046 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/24/2000 |
| 200103001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/19/2001 |
| 200103002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/19/2001 |
| 200103003 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/19/2001 |
| 200103007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/19/2001 |
| 200103049 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/19/2001 |
| 200105039 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/02/2001 |
| 200105044 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/02/2001 |
| 200112031 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/23/2001 |
| 200113007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/30/2001 |
| 200116016 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/20/2001 |
| 200117002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/27/2001 |
| 200118038 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/04/2001 |
| 200119047 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/11/2001 |
| 200121023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/25/2001 |
| 200121024 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/25/2001 |
| 200127023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/06/2001 |
| 200127037 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/06/2001 |
| 200128035 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/13/2001 |
| 200130010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/27/2001 |
| 200133002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/17/2001 |
| 200135002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/31/2001 |
| 200135007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/31/2001 |
| 200141022 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/12/2001 |
| 200143019 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/26/2001 |
| 200147028 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/23/2001 |
| 200202033 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/11/2002 |
| 200207018 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/15/2002 |
| 200209007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/01/2002 |
| 200209008 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/01/2002 |
| 200210018 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/08/2002 |
| 200210056 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/08/2002 |
| 200210061 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/08/2002 |
| 200213011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/29/2002 |
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