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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Number UILC Subject Release Date
200246002 09.13.03-00 BANK.CODE CASES: Ch.13: Effect of confirmation(1327) 11/15/2002
200941022 09.13.04-00 BC: Ch.13: Filing and allow post-petition claims(1305) 10/09/2009
200246002 09.18.00-00 BANKRUPTCY CODE CASES: Determination of secured status(506) 11/15/2002
200126031 09.19.00-00 BANKRUPTCY CODE CASES: Determination of tax liability(505) 06/29/2001
199952004 09.19.01-00 BC: Determ. of tax liab.: Amount /legality of any tax liability 12/31/1999
200013003 09.19.01-00 BC: Determ. of tax liab.: Amount /legality of any tax liability 03/31/2000
200128001 09.19.07-00 BANK. CODE CASES: Determination tax liab.: Tax effect of plan 07/13/2001
199929005 09.19A.00-00 BCC: ERISA plan 07/23/1999
200041029 09.19A.02-00 BCC: ERISA plan: Property of the estate 10/13/2000
200247025 09.22.00-00 BANKRUPTCY CODE CASES: Extension of time (Sec. 108) 11/22/2002
199910005 09.23.00-00 BANKRUPTCY CODE CASES: Interest 03/12/1999
200006013 09.24.00-00 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 02/11/2000
200003042 09.24.00-00 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 01/21/2000
200246002 09.26.00-00 BANKRUPTCY CODE CASES: Liens 11/15/2002
200031030 09.26.00-00 BANKRUPTCY CODE CASES: Liens 08/04/2000
200041029 09.26.04-00 BANKRUPTCY CODE CASES: Liens: Determination of secured status 10/13/2000
200634012 09.26.05-00 BC: Liens: Nondischargeable taxes (See also excep. to discharge) 08/25/2006
200246002 09.26.06-00 BANKRUPTCY CODE CASES: Liens: Notice of tax lien 11/15/2002
199945042 09.29.00-00 BANKRUPTCY CODE CASES: Penalties 11/12/1999
200029002 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 07/21/2000
199949034 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 12/10/1999
200909038 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 02/27/2009
200051039 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 12/22/2000
200603001 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 01/20/2006
201152017 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 12/30/2011