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
199916001 9999.98-00 Not Able to Identify Under Present List 04/23/1999
200115019 9999.98-00 Not Able to Identify Under Present List 04/13/2001
199948038 9999.98-00 Not Able to Identify Under Present List 12/03/1999
200412008 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200113027 9999.98-00 Not Able to Identify Under Present List 03/30/2001
200220027 9999.98-00 Not Able to Identify Under Present List 05/17/2002
199935054 9999.98-00 Not Able to Identify Under Present List 09/03/1999
200404049 9999.98-00 Not Able to Identify Under Present List 01/23/2004
200319007 9999.98-00 Not Able to Identify Under Present List 05/09/2003
200141012 9999.98-00 Not Able to Identify Under Present List 10/12/2001
199944011 9999.98-00 Not Able to Identify Under Present List 11/05/1999
200303047 9999.98-00 Not Able to Identify Under Present List 01/17/2003
200036043 9999.98-00 Not Able to Identify Under Present List 09/08/2000
199935057 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199952087 9999.98-00 Not Able to Identify Under Present List 12/31/1999
200826005 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200826028 9999.98-00 Not Able to Identify Under Present List 06/27/2008
199901034 9999.98-00 Not Able to Identify Under Present List 01/08/1999
200826011 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200412003 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200048046 9999.98-00 Not Able to Identify Under Present List 12/01/2000
200119052 9999.98-00 Not Able to Identify Under Present List 05/11/2001
200826030 9999.98-00 Not Able to Identify Under Present List 06/27/2008
200544008 9999.98-00 Not Able to Identify Under Present List 11/04/2005
200041028 9999.98-00 Not Able to Identify Under Present List 10/13/2000