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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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Showing 71301 - 71325 of 77150
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200211043 | 451.08-00 | Tax Refunds | 03/15/2002 |
| 200721017 | 111.06-00 | Tax Refunds | 05/25/2007 |
| 200519002 | 111.06-00 | Tax Refunds | 05/13/2005 |
| 200025023 | 111.06-00 | Tax Refunds | 06/23/2000 |
| 200046014 | 111.06-00 | Tax Refunds | 11/17/2000 |
| 201423020 | 111.06-00 | Tax Refunds | 06/06/2014 |
| 201231011 | 451.08-00 | Tax Refunds | 08/03/2012 |
| 200448046 | 807.03-02 | Tax Reserve Method | 11/26/2004 |
| 200013011 | 9200.00-00 | Tax Shelter (Use This Category Only When No Other Category Is Appropriate) | 03/31/2000 |
| 200133017 | 9200.00-00 | Tax Shelter (Use This Category Only When No Other Category Is Appropriate) | 08/17/2001 |
| 199950007 | 9200.00-00 | Tax Shelter (Use This Category Only When No Other Category Is Appropriate) | 12/17/1999 |
| 201320014 | 78.00.00-00 | TAX SHELTERS | 05/17/2013 |
| 200914023 | 9300.00-00 | Tax Shelters - Listed Transactions and Other Abusive Transactions | 04/03/2009 |
| 201515020 | 9300.00-00 | Tax Shelters - Listed Transactions and Other Abusive Transactions | 04/10/2015 |
| 201501012 | 9300.00-00 | Tax Shelters - Listed Transactions and Other Abusive Transactions | 01/02/2015 |
| 202452012 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 12/27/2024 |
| 202346016 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 11/17/2023 |
| 202019003 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 05/08/2020 |
| 202044010 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 10/30/2020 |
| 202121011 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 05/28/2021 |
| 201207008 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 02/17/2012 |
| 200947040 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 11/20/2009 |
| 201107015 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 02/18/2011 |
| 200916031 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 04/17/2009 |
| 201014061 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 04/09/2010 |
