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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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
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
201051002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/23/2010
200736008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/07/2007
200651005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/22/2006
200802028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/11/2008
200307024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200604033 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2006
200624004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/16/2006
200539011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200307025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200544007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/04/2005
200451004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
201102011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201149005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/09/2011
200520003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/20/2005
200307041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307045 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200451005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
201102052 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200449019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/03/2004
201208003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/24/2012

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