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
200633012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/18/2006
200539024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
201136011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
200307034 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200324035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/13/2003
200213014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2002
200307011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200334030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/22/2003
200119047 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/11/2001
201024044 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
200535006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/02/2005
202116002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2021
202116003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2021
201204001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
202116004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2021
200922016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
201102013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
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
201101005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
200728026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2007
201136014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
200319005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/09/2003
200433009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200307050 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003