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
201631010 9100.22-00 Other 07/29/2016
201717040 9100.22-00 Other 04/28/2017
201006008 9100.22-00 Other 02/12/2010
200630008 9100.22-00 Other 07/28/2006
201028005 9100.22-00 Other 07/16/2010
200805014 9100.22-00 Other 02/01/2008
201540001 9100.22-00 Other 10/02/2015
200408001 9100.22-00 Other 02/20/2004
200903072 9100.22-00 Other 01/16/2009
201002030 9100.22-00 Other 01/15/2010
201340003 9100.22-00 Other 10/04/2013
201431012 9100.22-00 Other 08/01/2014
200604004 9100.22-00 Other 01/27/2006
201244003 9100.22-00 Other 11/02/2012
201242001 9100.22-00 Other 10/19/2012
201633013 9100.22-00 Other 08/12/2016
201440019 9100.22-00 Other 10/03/2014
201431016 9100.22-00 Other 08/01/2014
201714019 9100.22-00 Other 04/07/2017
201239005 9100.22-00 Other 09/28/2012
201444015 9100.22-00 Other 10/31/2014
201411008 9100.22-00 Other 03/14/2014
201344005 9100.22-00 Other 11/01/2013
201424015 9100.22-00 Other 06/13/2014
201414009 9100.22-00 Other 04/04/2014
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