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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201530013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
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201419001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/09/2014
201702005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/13/2017
201320009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/17/2013
201436043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/05/2014
201516008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
201531007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
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
201102004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200615006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/14/2006
200627008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/07/2006
200113007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/30/2001
200307022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200744019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/02/2007
200039001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/29/2000
200103002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
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
200539012 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
201532010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201528024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2015

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