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
200020020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200433014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
201109004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/04/2011
200648017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/01/2006
200020010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200209008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/01/2002
200540008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/07/2005
200650017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/15/2006
200417002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2004
200020012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200804015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/25/2008
200130010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/27/2001
200552009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/30/2005
200229018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/19/2002
200532042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005
200709013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/02/2007
201128013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2011
202108001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
200418032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/30/2004
201102021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011