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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Number UILC Subject Release Date
200927035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2009
200117002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2001
201128011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2011
200728031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2007
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
200240014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/04/2002
200105044 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/02/2001
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
200448001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
201102019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200426006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/2004
200532024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005
201026025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
200307057 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200223019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/07/2002
200319004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/09/2003
200037017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200210056 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/08/2002
200432007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200507002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/18/2005
200502031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2005
200448021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004