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
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
201126011 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/01/2011
200010017 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/10/2000
200711015 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/16/2007
200218022 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/03/2002
200947035 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/20/2009
200405005 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/30/2004
199945015 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/12/1999
200213004 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/29/2002
200149013 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/07/2001
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
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
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