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
200848014 2209.00-00 Certain Residents of Possessions Considered NonresidentD Not Citizens of the United States 11/28/2008
200105048 2209.00-00 Certain Residents of Possessions Considered NonresidentD Not Citizens of the United States 02/02/2001
200603011 2209.00-00 Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States 01/20/2006
200752016 2209.00-00 Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States 12/28/2007
201924009 2209.00-00 Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States 06/14/2019
200026016 845.00-00 Certain Reinsurance Agreements 06/30/2000
200027008 845.00-00 Certain Reinsurance Agreements 07/07/2000
200709027 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200718010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
201132012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/12/2011
200709023 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200118041 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2001
200105018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105025 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
201005018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/05/2010
200709034 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709021 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200118039 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2001
200105026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200709029 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200332002 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/08/2003
200919019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/08/2009
200025014 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200711011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200544018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 11/04/2005