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
202501010 165.06-00 Worthless Securities 01/03/2025
201829004 165.06-00 Worthless Securities 07/20/2018
201830005 165.06-00 Worthless Securities 07/27/2018
201011003 165.06-00 Worthless Securities 03/19/2010
201252008 165.06-00 Worthless Securities 12/28/2012
201524016 165.06-00 Worthless Securities 06/12/2015
200226004 165.06-00 Worthless Securities 06/28/2002
202551026 165.06-00 Worthless Securities 12/19/2025
201916004 7705.01-02 Worksite Employee 04/19/2019
200905015 2055.13-00 Works of Art and Their Copyrights 01/30/2009
199952060 104.02-00 Workmen's Compensation 12/31/1999
200204007 104.02-00 Workmen's Compensation 01/25/2002
200016012 104.02-00 Workmen's Compensation 04/21/2000
200721007 104.02-00 Workmen's Compensation 05/25/2007
199908015 104.02-00 Workmen's Compensation 02/26/1999
200542015 104.02-00 Workmen's Compensation 10/21/2005
200123004 104.02-00 Workmen's Compensation 06/08/2001
200108007 104.02-00 Workmen's Compensation 02/23/2001
200822002 104.02-00 Workmen's Compensation 05/30/2008
199928017 104.02-00 Workmen's Compensation 07/16/1999
199935032 104.02-00 Workmen's Compensation 09/03/1999
200613007 104.02-00 Workmen's Compensation 03/31/2006
200721011 104.02-00 Workmen's Compensation 05/25/2007
200130005 104.02-00 Workmen's Compensation 07/27/2001
200534018 104.02-00 Workmen's Compensation 08/26/2005