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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200543046 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200121023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/25/2001
201532008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
200442019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/15/2004
201334006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/23/2013
201647001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/18/2016
201531004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201245007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/09/2012
200604015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2006
201243006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/26/2012
200307030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200417003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2004
200037010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
201418032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
201349002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/06/2013
201516020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
200037014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
201136015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
199911011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/19/1999
201228030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2012
200923014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200438026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/17/2004
201418017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
200010037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
200453010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/31/2004

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