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
201049027 7436.01-00 Tax Court Jurisdiction 12/10/2010
200012049 6511.04-04 Tax Court Jurisdiction 03/24/2000
201816010 7436.01-00 Tax Court Jurisdiction 04/20/2018
199916055 409.01-00 Tax Credit Employee Stock Ownership Plan Defined 04/23/1999
201511039 409.01-00 Tax Credit Employee Stock Ownership Plan Defined 03/13/2015
200705027 7871.03-00 Tax Exempt Bonds 02/02/2007
200704019 7871.03-00 Tax Exempt Bonds 01/26/2007
200648024 7871.03-00 Tax Exempt Bonds 12/01/2006
200911001 7871.03-00 Tax Exempt Bonds 03/13/2009
200247012 7871.03-00 Tax Exempt Bonds 11/22/2002
200603028 7871.03-00 Tax Exempt Bonds 01/20/2006
201630002 7871.03-00 Tax Exempt Bonds 07/22/2016
201937016 7871.03-00 Tax Exempt Bonds 09/13/2019
200302015 457.05-03 Tax Exempt Organization 01/10/2003
201014034 457.05-03 Tax Exempt Organization 04/09/2010
200030009 457.05-03 Tax Exempt Organization 07/28/2000
200330011 457.05-03 Tax Exempt Organization 07/25/2003
200703012 457.05-03 Tax Exempt Organization 01/19/2007
200009009 457.05-03 Tax Exempt Organization 03/03/2000
200644014 457.05-03 Tax Exempt Organization 11/03/2006
200128006 457.05-03 Tax Exempt Organization 07/13/2001
202244008 312.06-00 Tax Free Distributions 11/04/2022
202246005 312.06-00 Tax Free Distributions 11/18/2022
200038051 4972.01-00 Tax Imposed 09/22/2000
199915025 801.00-00 Tax Imposed 04/16/1999