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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200641008 213.04-00 Year Of Deduction 10/13/2006
199935062 404.11-00 Year of Deduction 09/03/1999
199930021 404.11-00 Year of Deduction 07/30/1999
199912002 404.11-00 Year of Deduction 03/26/1999
200604040 404.11-00 Year of Deduction 01/27/2006
200107012 404.11-00 Year of Deduction 02/16/2001
200526022 404.11-00 Year of Deduction 07/01/2005
200302032 457.01-00 Year of Inclusion in Gross Income 01/10/2003
199914036 457.01-00 Year of Inclusion in Gross Income 04/09/1999
199916037 457.01-00 Year of Inclusion in Gross Income 04/23/1999
200519021 457.01-00 Year of Inclusion in Gross Income 05/13/2005
200025005 457.01-00 Year of Inclusion in Gross Income 06/23/2000
201151002 457.01-00 Year of Inclusion in Gross Income 12/23/2011
200006010 457.01-00 Year of Inclusion in Gross Income 02/11/2000
199940015 457.01-00 Year of Inclusion in Gross Income 10/08/1999
200337010 457.01-00 Year of Inclusion in Gross Income 09/12/2003
200039008 457.01-00 Year of Inclusion in Gross Income 09/29/2000
200131011 457.01-00 Year of Inclusion in Gross Income 08/03/2001
200111008 457.01-00 Year of Inclusion in Gross Income 03/16/2001
200940005 457.01-00 Year of Inclusion in Gross Income 10/02/2009
200301032 457.01-00 Year of Inclusion in Gross Income 01/03/2003
199923010 457.01-00 Year of Inclusion in Gross Income 06/11/1999
201151001 457.01-00 Year of Inclusion in Gross Income 12/23/2011
200644014 457.01-00 Year of Inclusion in Gross Income 11/03/2006
200001014 457.01-00 Year of Inclusion in Gross Income 01/07/2000