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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200449034 501.02-00 Title-Holding Company 12/03/2004
200214036 501.02-00 Title-Holding Company 04/05/2002
200705036 501.02-00 Title-Holding Company 02/02/2007
200214035 501.02-00 Title-Holding Company 04/05/2002
200025056 501.02-00 Title-Holding Company 06/23/2000
201552033 501.02-00 Title-Holding Company 12/24/2015
201309014 501.02-00 Title-Holding Company 03/01/2013
201338045 501.02-00 Title-Holding Company 09/20/2013
201338043 501.02-00 Title-Holding Company 09/20/2013
202001027 501.02-00 Title-Holding Company 01/03/2020
202101005 501.02-00 Title-Holding Company 01/08/2021
200901023 2055.02-00 To Corporation or Association Organized for Exclusively Charitable Purposes 01/02/2009
200302005 2055.02-00 To Corporation or Association Organized for Exclusively Charitable Purposes 01/10/2003
200418002 2055.02-00 To Corporation or Association Organized for Exclusively Charitable Purposes 04/30/2004
200932057 7602.09-01 To Counsel 08/07/2009
200550002 7602.08-03 To Produce Books and Records, Corporate 12/16/2005
200322013 2055.03-00 To Trustee or Fraternal Society for Charitable Purposes 05/30/2003
200026010 2055.03-00 To Trustee or Fraternal Society for Charitable Purposes 06/30/2000
200127007 2055.03-00 To Trustee or Fraternal Society for Charitable Purposes 07/06/2001
200128005 2055.01-00 To U.S., any State, Territory, Political Subdivision, or District of Columbia 07/13/2001
201537021 9412.07-00 Tonnage Tax Issues (� 1352 - � 1359) 09/11/2015
200127004 62.02-05 Tool / Equipment Rental 07/06/2001
200006005 62.02-05 Tool / Equipment Rental 02/11/2000
200745018 62.02-05 Tool / Equipment Rental 11/09/2007
201733012 816.03-00 Total Reserves Defined 08/18/2017