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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200923015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
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200037015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200321015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/23/2003
200037016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200433011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
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200726003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/29/2007
200512020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/25/2005
200928005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200617001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2006
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200527007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2005