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 71326 - 71350 of 77188
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200725045 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 06/22/2007 |
| 200214035 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 04/05/2002 |
| 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 |
| 200046014 | 61.44-01 | Tax Refund | 11/17/2000 |
| 200519002 | 61.44-01 | Tax Refund | 05/13/2005 |
| 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 |
| 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 |
| 200025023 | 111.06-00 | Tax Refunds | 06/23/2000 |
| 200519002 | 111.06-00 | Tax Refunds | 05/13/2005 |
| 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 |
| 201501012 | 9300.00-00 | Tax Shelters - Listed Transactions and Other Abusive Transactions | 01/02/2015 |
| 200914023 | 9300.00-00 | Tax Shelters - Listed Transactions and Other Abusive Transactions | 04/03/2009 |
