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
201102007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200238041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/20/2002
201136013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
200923012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200922026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200307015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
201128015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2011
200922018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
201204003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
200037012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200417014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2004
200207018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/15/2002
200020015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200238034 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/20/2002
201102023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200011005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/17/2000
200516001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/22/2005
201102015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200432003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200307055 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307045 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200103001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200648023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/01/2006