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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202227004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2022
200321015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/23/2003
200307053 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200442020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/15/2004
200327063 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/04/2003
200426005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/2004
201102018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200543042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
201051004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/23/2010
200314021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/04/2003
201214021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2012
200528016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005
201101007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
200448040 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
202224010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/17/2022
200037015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
201024017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
202235004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/02/2022
201136016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
201102007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201024022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201104001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/28/2011
202318010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2023
202318011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2023

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