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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201128012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2011
201051003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/23/2010
200543041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200651023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/22/2006
201024024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201101006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
200517006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/29/2005
201102009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201134017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/26/2011
200517009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/29/2005
201101009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
200229046 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/19/2002
201122007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/03/2011
201101001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
200340015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/03/2003
201024027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
200922015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
201204005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
201102017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200112031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/23/2001
200922020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
199929021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/23/1999
200647022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/24/2006

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