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
200404031 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/23/2004
200510011 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 03/11/2005
200935015 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/28/2009
200248023 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/29/2002
201250018 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/14/2012
201201006 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/06/2012
201608007 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 02/19/2016
201604011 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/22/2016
201523012 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/05/2015
201144003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/04/2011
201237014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/14/2012
199910035 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 03/12/1999
200719005 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/11/2007
201314008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/05/2013
200320008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/16/2003
201523013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/05/2015
201314003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/05/2013
200744018 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/02/2007
201433014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/15/2014
201338039 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/20/2013
201322036 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/31/2013
200718014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/04/2007
201845013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/09/2018
201837012 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/14/2018
201750002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/15/2017