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
201026026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201102008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
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
200307046 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200922027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200020019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200823015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/06/2008
200307048 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200923013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200922019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200031041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/04/2000
201026018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
200236030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/06/2002
200448022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200432008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200924008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/12/2009