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
200928010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200527007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2005
201024026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
200922014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
201118007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/06/2011
201101008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
201102011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201149005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/09/2011
199925004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/1999
200451004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
201102051 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200525003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/24/2005
201024018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
200650001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/15/2006
200520003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/20/2005
200307060 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200828011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/11/2008
200543015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200301020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/03/2003
200901008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/02/2009
201101004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
201024022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201104001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/28/2011