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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201530009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
200121023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/25/2001
201532008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
200141022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/12/2001
200539001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200723014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/08/2007
200105039 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/02/2001
201418031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
201211009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/16/2012
200432006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
201026024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
200038014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/22/2000
200630002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/28/2006
201050008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2010
200442019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/15/2004
200532043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005
200747015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/23/2007
200313002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/28/2003
200217024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/26/2002
201333007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/16/2013
201531004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201245007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/09/2012
201516023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
200318064 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2003
200013025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/31/2000

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