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
201028040 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 07/16/2010
200836029 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 09/05/2008
200522020 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 06/03/2005
201011031 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 03/19/2010
201032016 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 08/13/2010
200848010 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 11/28/2008
200736005 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 09/07/2007
200602023 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 01/13/2006
200244017 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 11/01/2002
199942055 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 10/22/1999
202134017 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 08/27/2021
200048011 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 12/01/2000
200450003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 12/10/2004
200243003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 10/25/2002
199947031 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 11/26/1999
200529004 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 07/22/2005
200816027 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 04/18/2008
200024003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 06/16/2000
201727005 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/07/2017
201727006 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/07/2017
201311006 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 03/15/2013
200244017 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 11/01/2002
200006024 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 02/11/2000
200552007 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 12/30/2005
200450003 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 12/10/2004
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