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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199924004 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/18/1999
199945007 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/12/1999
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200916027 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/17/2009
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200915038 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/10/2009
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200120035 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 05/18/2001
200726001 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/29/2007
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200106001 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 02/09/2001