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.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200108049 509.01-00 Definitions 02/23/2001
200108049 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/23/2001
200108048 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/23/2001
200108048 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/23/2001
200108047 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/23/2001
200108047 509.01-00 Definitions 02/23/2001
200108047 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/23/2001
200108046 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/23/2001
200108046 509.01-00 Definitions 02/23/2001
200108046 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/23/2001
200108045 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/23/2001
200108045 509.01-00 Definitions 02/23/2001
200108045 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/23/2001
200108044 414.08-00 Church Plan 02/23/2001
200108043 4975.04-00 Statutory Exemptions 02/23/2001
200108042 9999.98-00 Not Able to Identify Under Present List 02/23/2001
200108041 6402.04-00 Requirement That a Claim Be Filed 02/23/2001
200108040 2011.00-00 Credit for State Death Taxes 02/23/2001
200108040 2016.00-00 Recovery of Taxes Claimed as Credit 02/23/2001
200108039 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 02/23/2001
200108039 6511.01-03 Claim Filed Late 02/23/2001
200108039 6511.09-00 Timeliness of Claim 02/23/2001
200108038 817.00-00 Treatment of Variable Contracts 02/23/2001
200108038 817.08-04 Look-Through Diversification 02/23/2001
200108037 877.08-00 Ruling Submission by Expatriating Long-Term Resident 02/23/2001

Official Adobe Website