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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201530012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201638004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/16/2016
201216010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/20/2012
201817014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201818005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/04/2018
201834011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/24/2018
201833015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/17/2018
201835001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2018
201737011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2017
201928004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/12/2019
201024023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201102008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201026026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201932001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
200922019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
Official Adobe Website