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
200307026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200226042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/28/2002
201102022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200922025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
201334006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/23/2013
200045028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/10/2000
200742016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/19/2007
199951009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/24/1999
201102006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201628008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2016
201136012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
200423006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/04/2004
200307029 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200543046 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200448020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200224001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/14/2002
200010011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
200307020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200928009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200221032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/24/2002
201131014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/05/2011
200451007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
201102014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200036019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/08/2000
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