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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201102004 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
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
200817009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/25/2008
200307043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307059 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200618003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2006
200409003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/27/2004
200307018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200202033 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/11/2002
200414010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/02/2004
200307042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
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
200539012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200307010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200543040 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
201223012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/08/2012
201220009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/18/2012
200307049 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003

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