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
199939001 62.02-00 Trade and Business Deductions of Employees 10/01/1999
200417022 62.02-00 Trade and Business Deductions of Employees 04/23/2004
200035012 62.02-00 Trade and Business Deductions of Employees 09/01/2000
199916011 62.02-00 Trade and Business Deductions of Employees 04/23/1999
200047015 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/24/2000
200146008 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/16/2001
200518014 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/06/2005
200703006 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/19/2007
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
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