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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200246002 09.26.06-00 BANKRUPTCY CODE CASES: Liens: Notice of tax lien 11/15/2002
199945042 09.29.00-00 BANKRUPTCY CODE CASES: Penalties 11/12/1999
200029002 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 07/21/2000
199949034 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 12/10/1999
200051039 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 12/22/2000
200909038 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 02/27/2009
201152017 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 12/30/2011
200603001 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 01/20/2006
200304009 09.33.08-00 BCC: Proofs of claim: Time for filing 01/24/2003
199927037 09.35.00-00 BANKRUPTCY CODE CASES: Refunds 07/09/1999
199941002 09.35.00-00 BANKRUPTCY CODE CASES: Refunds 10/15/1999
199931036 09.35.02-00 BANKRUPTCY CODE CASES: Refunds: Erroneous 08/06/1999
199931036 09.35.04-00 BANKRUPTCY CODE CASES: Refunds: Property party 08/06/1999
200001035 09.35.05-00 BANKRUPTCY CODE CASES: Refunds: Setoff 01/07/2000
199941002 09.37.05-01 BC: Returns by truste/debtor: Indiv.: Elec. to close tax. year 10/15/1999
200235024 09.39.01-04 BANKRUPTCY CODE CASES: Setoff: Refunds: Taxes 08/30/2002
200939024 09.46.00-00 BANKRUPTCY CODE CASES:Turnover of property to the estate(542) 09/25/2009
201830012 1.02-00 Joint Returns and Surviving Spouses 07/27/2018
201729001 1.10-00 Unearned Income of Minor Children 07/21/2017
201343019 1.11-00 Maximum Capital Gains Rate 10/25/2013
201515001 1.11-00 Maximum Capital Gains Rate 04/10/2015
200543002 1.11-00 Maximum Capital Gains Rate 10/28/2005
201105004 1.11-00 Maximum Capital Gains Rate 02/04/2011
200752029 1.11-00 Maximum Capital Gains Rate 12/28/2007
200606021 1.11-00 Maximum Capital Gains Rate 02/10/2006