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
200431022 408.08-00 Tax Treatment of Accounts and Annuities 07/30/2004
199935055 408.08-00 Tax Treatment of Accounts and Annuities 09/03/1999
200027060 408.08-00 Tax Treatment of Accounts and Annuities 07/07/2000
201430021 408.08-00 Tax Treatment of Accounts and Annuities 07/25/2014
201924013 408.08-00 Tax Treatment of Accounts and Annuities 06/14/2019
202114010 408.08-00 Tax Treatment of Accounts and Annuities 04/09/2021
202114011 408.08-00 Tax Treatment of Accounts and Annuities 04/09/2021
202114012 408.08-00 Tax Treatment of Accounts and Annuities 04/09/2021
202042012 408.08-00 Tax Treatment of Accounts and Annuities 10/16/2020
202140011 408.08-00 Tax Treatment of Accounts and Annuities 10/08/2021
202125007 408.08-00 Tax Treatment of Accounts and Annuities 06/25/2021
200809042 408.08-00 Tax Treatment of Accounts and Annuities 02/29/2008
200151011 1286.00-00 Tax Treatment of Stripped Bonds 12/21/2001
200512020 1286.00-00 Tax Treatment of Stripped Bonds 03/25/2005
200650017 1286.00-00 Tax Treatment of Stripped Bonds 12/15/2006
200043010 1286.00-00 Tax Treatment of Stripped Bonds 10/27/2000
200130009 1286.00-00 Tax Treatment of Stripped Bonds 07/27/2001
200624005 1286.00-00 Tax Treatment of Stripped Bonds 06/16/2006
201701017 1286.00-00 Tax Treatment of Stripped Bonds 01/06/2017
201229003 1286.00-00 Tax Treatment of Stripped Bonds 07/20/2012
201502007 1286.00-00 Tax Treatment of Stripped Bonds 01/09/2015
202347001 1286.00-00 Tax Treatment of Stripped Bonds 11/24/2023
201502006 1286.00-00 Tax Treatment of Stripped Bonds 01/09/2015
202446009 1286.00-00 Tax Treatment of Stripped Bonds 11/15/2024
202548016 1286.00-00 Tax Treatment of Stripped Bonds 11/28/2025