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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200307011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
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200547010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/25/2005
199912034 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/26/1999
200130010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/27/2001
200650017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/15/2006
200020012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200209008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/01/2002
200804015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/25/2008
200217036 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/26/2002
200306010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/07/2003
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200601012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/06/2006
200548018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/02/2005
200135002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2001
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199927022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/09/1999
200735023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2007
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200901030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/02/2009
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200315015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/11/2003
200624003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/16/2006