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
201010004 9100.22-00 Other 03/12/2010
200111039 9100.22-00 Other 03/16/2001
200842027 9100.22-00 Other 10/17/2008
200443011 9100.22-00 Other 10/22/2004
201118010 9100.22-00 Other 05/06/2011
201543005 9100.22-00 Other 10/23/2015
201529001 9100.22-00 Other 07/17/2015
201246023 9100.22-00 Other 11/16/2012
200734002 9100.22-00 Other 08/24/2007
200633026 9100.22-00 Other 08/18/2006
200613014 9100.22-00 Other 03/31/2006
201312025 9100.22-00 Other 03/22/2013
200603012 9100.22-00 Other 01/20/2006
200949016 9100.22-00 Other 12/04/2009
201536008 9100.22-00 Other 09/04/2015
201308006 9100.22-00 Other 02/22/2013
201247005 9100.22-00 Other 11/23/2012
201237010 9100.22-00 Other 09/14/2012
201544010 9100.22-00 Other 10/30/2015
201306001 9100.22-00 Other 02/08/2013
201527038 9100.22-00 Other 07/03/2015
201352005 9100.22-00 Other 12/27/2013
201246024 9100.22-00 Other 11/16/2012
201535001 9100.22-00 Other 08/28/2015
201334010 9100.22-00 Other 08/23/2013
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