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
200633012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/18/2006
200543045 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200606027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/10/2006
200747017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/23/2007
200324051 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/13/2003
200432005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200020020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200229018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/19/2002
200532042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005
200448019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200020014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200928008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200307012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307054 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200442020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/15/2004
200922021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200327063 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/04/2003
200528016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005
200437012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/10/2004
201027045 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/09/2010
200307039 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200552009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/30/2005
200417002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2004
200540008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/07/2005