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
201317002 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/26/2013
201535009 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/28/2015
201540008 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/02/2015
201438022 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 09/19/2014
201225013 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 06/22/2012
201314020 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/05/2013
201716014 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/21/2017
201527015 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/03/2015
201229008 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/20/2012
201950003 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/13/2019
201927016 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/05/2019
201843001 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/26/2018
201845024 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/09/2018
201918007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/03/2019
201923020 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 06/07/2019
201702037 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/13/2017
202207005 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 02/18/2022
202210021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 03/11/2022
202102008 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/15/2021
202109005 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 03/05/2021
202040004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/02/2020
202214007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/08/2022
201114018 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/08/2011
202448007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/29/2024
202443012 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/25/2024