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
200805014 9100.22-00 Other 02/01/2008
201329009 9100.22-00 Other 07/19/2013
201540001 9100.22-00 Other 10/02/2015
200949016 9100.22-00 Other 12/04/2009
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
201536008 9100.22-00 Other 09/04/2015
201244003 9100.22-00 Other 11/02/2012
201242001 9100.22-00 Other 10/19/2012
201633013 9100.22-00 Other 08/12/2016
201308006 9100.22-00 Other 02/22/2013
201247005 9100.22-00 Other 11/23/2012
201237010 9100.22-00 Other 09/14/2012
201444015 9100.22-00 Other 10/31/2014
201434002 9100.22-00 Other 08/22/2014
201537009 9100.22-00 Other 09/11/2015
201636011 9100.22-00 Other 09/02/2016
201701005 9100.22-00 Other 01/06/2017
201352005 9100.22-00 Other 12/27/2013
201246024 9100.22-00 Other 11/16/2012
201535001 9100.22-00 Other 08/28/2015
200614016 9100.22-00 Other 04/07/2006
200620015 9100.22-00 Other 05/19/2006
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