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
201531003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201243004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/26/2012
201530010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201136015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
200923014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200438026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/17/2004
200928004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200537025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/16/2005
200037014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
199911011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/19/1999
201228030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2012
201418017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
200010037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
201532011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201530013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201532009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201709020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/03/2017
201342001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/18/2013
201532010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201702005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/13/2017
201320009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/17/2013
201436043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/05/2014
201516008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
201531007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
200307038 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
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