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 Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

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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Número UILC Asunto Fecha de publicación
202235010 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 09/02/2022
200219011 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 05/10/2002
201032016 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 08/13/2010
200816027 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 04/18/2008
201024002 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/18/2010
199905005 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 02/05/1999
201027046 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/09/2010
200620016 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 05/19/2006
200028003 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/14/2000
200713002 3402.15-00 Withholding on Gambling Winnings 03/30/2007
201710023 3402.20-00 Withholding on Payments of Indian Casino Profits 03/10/2017
200222003 3402.20-00 Withholding on Payments of Indian Casino Profits 05/31/2002
200845025 3402.20-00 Withholding on Payments of Indian Casino Profits 11/07/2008
200035007 3402.20-00 Withholding on Payments of Indian Casino Profits 09/01/2000
201024050 3402.20-00 Withholding on Payments of Indian Casino Profits 06/18/2010
200952045 3402.20-00 Withholding on Payments of Indian Casino Profits 12/25/2009
200144005 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 11/02/2001
200914032 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 04/03/2009
201112011 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 03/25/2011
200914033 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 04/03/2009
201012045 31.00-00 Withholdings (Credit v. No Credit Against Tax) 03/26/2010
201005001 31.00-00 Withholdings (Credit v. No Credit Against Tax) 02/05/2010
200644018 31.00-00 Withholdings (Credit v. No Credit Against Tax) 11/03/2006
201021048 31.00-00 Withholdings (Credit v. No Credit Against Tax) 05/28/2010
201113032 31.00-00 Withholdings (Credit v. No Credit Against Tax) 04/01/2011

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