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
201219006 115.00-00 Income of States, Municipalities, etc. 05/11/2012
200841018 115.00-00 Income of States, Municipalities, etc. 10/10/2008
201308010 115.00-00 Income of States, Municipalities, etc. 02/22/2013
201138014 115.00-00 Income of States, Municipalities, etc. 09/23/2011
199935063 115.00-00 Income of States, Municipalities, etc. 09/03/1999
200953013 115.00-00 Income of States, Municipalities, etc. 01/01/2010
200943025 115.00-00 Income of States, Municipalities, etc. 10/23/2009
200510016 115.00-00 Income of States, Municipalities, etc. 03/11/2005
201136007 115.00-00 Income of States, Municipalities, etc. 09/09/2011
200041007 115.00-00 Income of States, Municipalities, etc. 10/13/2000
201230017 115.00-00 Income of States, Municipalities, etc. 07/27/2012
200403026 115.00-00 Income of States, Municipalities, etc. 01/16/2004
200731023 115.00-00 Income of States, Municipalities, etc. 08/03/2007
201712002 115.00-00 Income of States, Municipalities, etc. 03/24/2017
200320024 115.00-00 Income of States, Municipalities, etc. 05/16/2003
200334021 115.00-00 Income of States, Municipalities, etc. 08/22/2003
201222018 115.00-00 Income of States, Municipalities, etc. 06/01/2012
199916050 115.00-00 Income of States, Municipalities, etc. 04/23/1999
200823020 115.00-00 Income of States, Municipalities, etc. 06/06/2008
201010020 115.00-00 Income of States, Municipalities, etc. 03/12/2010
200426017 115.00-00 Income of States, Municipalities, etc. 06/25/2004
200909019 115.00-00 Income of States, Municipalities, etc. 02/27/2009
200243040 115.00-00 Income of States, Municipalities, etc. 10/25/2002
199952073 115.00-00 Income of States, Municipalities, etc. 12/31/1999
201047012 115.00-00 Income of States, Municipalities, etc. 11/26/2010