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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숫자 UILC 주제 출시일
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
202303004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/20/2023
202303005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/20/2023
202303006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/20/2023
202303007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/20/2023
202303008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/20/2023
202303009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/20/2023
202303012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/20/2023
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
200307019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
201101004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
200923016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200728031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2007
200928006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200105044 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/02/2001
200240014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/04/2002
201207001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/17/2012
201052002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/30/2010
200441018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/08/2004
200528009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005
200438012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/17/2004
200922022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200307028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003

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