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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200752024 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/28/2007
200048022 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/01/2000
200029014 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/21/2000
200430001 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/23/2004
199952027 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/31/1999
199920020 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 05/21/1999
200007010 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/18/2000
200652039 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/29/2006
200115008 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 04/13/2001
200206050 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/08/2002
201329009 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329010 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201606017 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/05/2016
201123017 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201123019 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201114014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/08/2011
200819015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/09/2008
200519038 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/13/2005
200835006 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/29/2008
200815002 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/11/2008
201119023 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/13/2011
200543028 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/28/2005
200610014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200809016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/29/2008
200932048 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/07/2009

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