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
201013001 882.00-00 Tax on Income of Foreign Corporations Connected with United States Business 04/02/2010
199942055 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 10/22/1999
200206008 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 02/08/2002
202422010 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 05/31/2024
200933002 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 08/14/2009
200227006 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 07/05/2002
202548004 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 11/28/2025
202548005 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 11/28/2025
200133020 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/17/2001
201149021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/09/2011
200746003 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/16/2007
200402001 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/09/2004
200811009 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 03/14/2008
200140057 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/05/2001
200518010 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/06/2005
200827006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/04/2008
200628018 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/14/2006
200950016 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/11/2009
201117027 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/29/2011
200629029 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/21/2006
201017010 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/30/2010
201037018 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 09/17/2010
201031001 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/06/2010
199926033 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/02/1999
200538012 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 09/23/2005