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
200111039 9100.22-00 Other 03/16/2001
200842027 9100.22-00 Other 10/17/2008
200443011 9100.22-00 Other 10/22/2004
201338027 9100.22-00 Other 09/20/2013
200609012 9100.22-00 Other 03/03/2006
200949015 9100.22-00 Other 12/04/2009
200403018 9100.22-00 Other 01/16/2004
200544001 9100.22-00 Other 11/04/2005
201651011 9100.22-00 Other 12/16/2016
201413001 9100.22-00 Other 03/28/2014
201717015 9100.22-00 Other 04/28/2017
200143013 9100.22-00 Other 10/26/2001
200542027 9100.22-00 Other 10/21/2005
201308003 9100.22-00 Other 02/22/2013
200809013 9100.22-00 Other 02/29/2008
200242023 9100.22-00 Other 10/18/2002
200842025 9100.22-00 Other 10/17/2008
201516013 9100.22-00 Other 04/17/2015
200631019 9100.22-00 Other 08/04/2006
201418016 9100.22-00 Other 05/02/2014
200006036 9100.22-00 Other 02/11/2000
201108013 9100.22-00 Other 02/25/2011
201206006 9100.22-00 Other 02/10/2012
201625009 9100.22-00 Other 06/17/2016
200537022 9100.22-00 Other 09/16/2005
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