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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201108001 165.06-00 Worthless Securities 02/25/2011
200710004 165.06-00 Worthless Securities 03/09/2007
202140002 165.06-00 Worthless Securities 10/08/2021
201115001 165.06-00 Worthless Securities 04/15/2011
201103026 165.06-00 Worthless Securities 01/21/2011
200851050 165.06-00 Worthless Securities 12/19/2008
201333012 165.06-00 Worthless Securities 08/16/2013
201704003 165.06-00 Worthless Securities 01/27/2017
200914021 165.06-00 Worthless Securities 04/03/2009
201610004 165.06-00 Worthless Securities 03/04/2016
201006003 165.06-00 Worthless Securities 02/12/2010
201252008 165.06-00 Worthless Securities 12/28/2012
200226004 165.06-00 Worthless Securities 06/28/2002
201011003 165.06-00 Worthless Securities 03/19/2010
199932011 165.06-00 Worthless Securities 08/13/1999
201524016 165.06-00 Worthless Securities 06/12/2015
201450011 166.05-00 Worthless Securities 12/12/2014
200209006 6065.03-00 Written Declaration 03/01/2002
202227009 1059.06-02 Written Determination 07/08/2022
202114016 1059.06-02 Written Determination 04/09/2021
202137003 1059.06-02 Written Determination 09/17/2021
200423018 1042.02-03 Written Statement 06/04/2004
199918055 911.06-03 Year Attributable To 05/07/1999
200102003 162.28-00 Year Deductible 01/12/2001
200115034 217.13-00 Year Deductible 04/13/2001

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