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
200621032 9999.98-00 Not Able to Identify Under Present List 05/26/2006
199910041 9999.98-00 Not Able to Identify Under Present List 03/12/1999
200826020 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200608023 9999.98-00 Not Able to Identify Under Present List 02/24/2006
200048045 9999.98-00 Not Able to Identify Under Present List 12/01/2000
199909061 9999.98-00 Not Able to Identify Under Present List 03/05/1999
199934024 9999.98-00 Not Able to Identify Under Present List 08/27/1999
200826012 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200312002 9999.98-00 Not Able to Identify Under Present List 03/21/2003
200148053 9999.98-00 Not Able to Identify Under Present List 11/30/2001
200139030 9999.98-00 Not Able to Identify Under Present List 09/28/2001
199910044 9999.98-00 Not Able to Identify Under Present List 03/12/1999
200826027 9999.98-00 Not Able to Identify Under Present List 06/27/2008
199918010 9999.98-00 Not Able to Identify Under Present List 05/07/1999
199934020 9999.98-00 Not Able to Identify Under Present List 08/27/1999
199949046 9999.98-00 Not Able to Identify Under Present List 12/10/1999
200136004 9999.98-00 Not Able to Identify Under Present List 09/07/2001
199914033 9999.98-00 Not Able to Identify Under Present List 04/09/1999
199913028 9999.98-00 Not Able to Identify Under Present List 04/02/1999
200826018 9999.98-00 Not Able to Identify Under Present List 06/27/2008
199917062 9999.98-00 Not Able to Identify Under Present List 04/30/1999
200243057 9999.98-00 Not Able to Identify Under Present List 10/25/2002
200215050 9999.98-00 Not Able to Identify Under Present List 04/12/2002
199937004 9999.98-00 Not Able to Identify Under Present List 09/17/1999
200841025 9999.98-00 Not Able to Identify Under Present List 10/10/2008