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
202129001 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/23/2021
202349003 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/08/2023
200804016 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/25/2008
200804016 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/25/2008
200047015 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/24/2000
200143001 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/26/2001
200912012 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/20/2009
200127022 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/06/2001
199938036 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/24/1999
200108001 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/23/2001
200828011 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/11/2008
199906026 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/12/1999
200546029 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/18/2005
200849012 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/05/2008
200934041 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/21/2009
201145017 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/10/2011
200137050 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/14/2001
200230044 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/26/2002
201045001 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/12/2010
200941004 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/09/2009
200924034 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/12/2009
199949008 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/10/1999
200613034 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/31/2006
200640003 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/06/2006
200623003 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/09/2006