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
201101007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
201102010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200504001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/28/2005
200451003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
201024017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
200307053 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
201136016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
200923015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200443023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/22/2004
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
200804016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/25/2008
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
199951028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/24/1999
200843001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/24/2008
200307013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200433014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200709013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/02/2007
200307016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003