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
201833015 2601.04-00 Transitional Rules 08/17/2018
200942037 103.12-00 Transitional Rules 10/16/2009
201025026 2601.04-00 Transitional Rules 06/25/2010
201021010 2601.04-00 Transitional Rules 05/28/2010
201006005 2601.04-00 Transitional Rules 02/12/2010
201023002 2601.04-00 Transitional Rules 06/11/2010
201024015 2601.04-00 Transitional Rules 06/18/2010
201024023 2601.04-00 Transitional Rules 06/18/2010
201614015 2601.04-00 Transitional Rules 04/01/2016
201320009 2601.04-00 Transitional Rules 05/17/2013
201023006 2601.04-00 Transitional Rules 06/11/2010
201021006 2601.04-00 Transitional Rules 05/28/2010
201024044 2601.04-00 Transitional Rules 06/18/2010
201024020 2601.04-00 Transitional Rules 06/18/2010
201021007 2601.04-00 Transitional Rules 05/28/2010
201550013 2601.04-00 Transitional Rules 12/11/2015
201216010 2601.04-00 Transitional Rules 04/20/2012
201024024 2601.04-00 Transitional Rules 06/18/2010
201021011 2601.04-00 Transitional Rules 05/28/2010
201422011 2601.04-00 Transitional Rules 05/30/2014
201021008 2601.04-00 Transitional Rules 05/28/2010
201024021 2601.04-00 Transitional Rules 06/18/2010
201711002 2601.04-00 Transitional Rules 03/17/2017
201021003 2601.04-00 Transitional Rules 05/28/2010
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