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
200736016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 09/07/2007
200742009 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/19/2007
201114013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/08/2011
200928028 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/10/2009
201147019 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 11/25/2011
201123018 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201014046 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/09/2010
201329001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
200935012 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/28/2009
200543027 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/28/2005
200905021 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 01/30/2009
201606017 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/05/2016
200519038 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/13/2005
201329012 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
200520001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/20/2005
200835006 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/29/2008
200610013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
201017001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/30/2010
201329011 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329007 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329008 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
200516012 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/22/2005
200815002 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/11/2008
201119023 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/13/2011
201114014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/08/2011
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