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
200842006 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/17/2008
200911002 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/13/2009
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
200923033 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/05/2009
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
199924060 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/18/1999
201126011 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/01/2011
200923025 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/05/2009
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
200933029 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/14/2009
201308027 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/22/2013
200901033 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/02/2009
200224011 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/14/2002
199945015 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/12/1999
200716013 162.00-00 Trade or Business (Deductible v. Not Deductible) 04/20/2007
200439042 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/24/2004
200035009 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/01/2000
201437004 62.00-00 Trade or Business (Deductible v. Not Deductible) 09/12/2014
201032023 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/13/2010
200147012 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/23/2001