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
200433014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200709013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/02/2007
200307016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200231011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/02/2002
200539024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
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
200031041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/04/2000
200236030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/06/2002
200307035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200319005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/09/2003
200433009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200307050 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
201136014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
200923013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009