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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201515020 9300.00-00 Tax Shelters - Listed Transactions and Other Abusive Transactions 04/10/2015
200914054 6221.00-00 Tax Treatment Determined At Partnership Level 04/03/2009
200908042 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009
200025011 6221.00-00 Tax Treatment Determined At Partnership Level 06/23/2000
200945042 6221.00-00 Tax Treatment Determined At Partnership Level 11/06/2009
200908035 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009
200908039 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009
201004035 6221.00-00 Tax Treatment Determined At Partnership Level 01/29/2010
201202023 6221.00-00 Tax Treatment Determined At Partnership Level 01/13/2012
201032039 6221.00-00 Tax Treatment Determined At Partnership Level 08/13/2010
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
200931058 6221.00-00 Tax Treatment Determined At Partnership Level 07/31/2009
200144006 6221.00-00 Tax Treatment Determined At Partnership Level 11/02/2001
201004028 6221.00-00 Tax Treatment Determined At Partnership Level 01/29/2010
201121016 6221.00-00 Tax Treatment Determined At Partnership Level 05/27/2011
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
201123033 6221.00-00 Tax Treatment Determined At Partnership Level 06/10/2011
201014053 6221.00-00 Tax Treatment Determined At Partnership Level 04/09/2010
200920047 6221.00-00 Tax Treatment Determined At Partnership Level 05/15/2009
200920045 6221.00-00 Tax Treatment Determined At Partnership Level 05/15/2009
200923041 6221.00-00 Tax Treatment Determined At Partnership Level 06/05/2009
201016066 6221.00-00 Tax Treatment Determined At Partnership Level 04/23/2010