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
200004041 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/28/2000
200728044 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 07/13/2007
199905005 1463.00-00 Tax Paid by Recipient of Income 02/05/1999
200848031 9999.94-02 Tax Protest Cases 11/28/2008
201909010 9999.94-02 Tax Protest Cases 03/01/2019
200519002 61.44-01 Tax Refund 05/13/2005
200046014 61.44-01 Tax Refund 11/17/2000
200504027 111.06-00 Tax Refunds 01/28/2005
200814022 111.06-00 Tax Refunds 04/04/2008
200522023 111.06-00 Tax Refunds 06/03/2005
200106021 111.06-00 Tax Refunds 02/09/2001
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