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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200307050 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
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200432008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200924008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/12/2009
201026018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
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200928011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200037009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200307060 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
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200543015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200301020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/03/2003
200901008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/02/2009
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201024022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
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200923012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200922026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200307015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003