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
200046001 332.02-00 Within One Year 11/17/2000
200704018 332.02-00 Within One Year 01/26/2007
199939017 332.02-00 Within One Year 10/01/1999
201002014 332.02-00 Within One Year 01/15/2010
201121010 332.02-00 Within One Year 05/27/2011
200603016 332.02-00 Within One Year 01/20/2006
201928002 4971.06-02 Without Funding Waiver 07/12/2019
201735021 7436.01-03 Worker Classification 09/01/2017
199919002 7436.01-03 Worker Classification 05/14/1999
200822026 7436.01-03 Worker Classification 05/30/2008
199919006 7436.01-03 Worker Classification 05/14/1999
199919003 7436.01-03 Worker Classification 05/14/1999
201816010 7436.01-03 Worker Classification 04/20/2018
200910045 7436.01-03 Worker Classification 03/06/2009
199919005 7436.01-03 Worker Classification 05/14/1999
199929043 132.03-00 Working Condition Fringe 07/23/1999
200137039 132.03-00 Working Condition Fringe 09/14/2001
200236022 132.03-00 Working Condition Fringe 09/06/2002
200705010 132.03-00 Working Condition Fringe 02/02/2007
200231016 132.03-00 Working Condition Fringe 08/02/2002
201201003 132.03-00 Working Condition Fringe 01/06/2012
199928017 104.02-00 Workmen's Compensation 07/16/1999
200138008 104.02-00 Workmen's Compensation 09/21/2001
200347010 104.02-00 Workmen's Compensation 11/21/2003
199931026 104.02-00 Workmen's Compensation 08/06/1999