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
202342007 382.12-08 Title 11 or Similar Case 10/20/2023
200242035 382.12-08 Title 11 or Similar Case 10/18/2002
201010009 382.12-08 Title 11 or Similar Case 03/12/2010
200442011 382.12-08 Title 11 or Similar Case 10/15/2004
200243034 382.12-08 Title 11 or Similar Case 10/25/2002
200731020 382.12-08 Title 11 or Similar Case 08/03/2007
200818020 382.12-08 Title 11 or Similar Case 05/02/2008
200509001 382.12-08 Title 11 or Similar Case 03/04/2005
200445020 382.12-08 Title 11 or Similar Case 11/05/2004
201648004 382.12-08 Title 11 or Similar Case 11/25/2016
201328027 382.12-08 Title 11 or Similar Case 07/12/2013
201435003 382.12-08 Title 11 or Similar Case 08/29/2014
202221008 501.02-00 Title-Holding Company 05/27/2022
200621031 501.02-00 Title-Holding Company 05/26/2006
200449034 501.02-00 Title-Holding Company 12/03/2004
200214036 501.02-00 Title-Holding Company 04/05/2002
200705036 501.02-00 Title-Holding Company 02/02/2007
200214035 501.02-00 Title-Holding Company 04/05/2002
200025056 501.02-00 Title-Holding Company 06/23/2000
201552033 501.02-00 Title-Holding Company 12/24/2015
201309014 501.02-00 Title-Holding Company 03/01/2013
201338045 501.02-00 Title-Holding Company 09/20/2013
201338043 501.02-00 Title-Holding Company 09/20/2013
202001027 501.02-00 Title-Holding Company 01/03/2020
202101005 501.02-00 Title-Holding Company 01/08/2021