IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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 Not sorted Help on Number UILC Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
200137032 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/14/2001
200148042 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/30/2001
200151017 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/21/2001
200201007 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/04/2002
200203033 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/18/2002
200203042 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/18/2002
200208004 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/22/2002
200209010 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/01/2002
200241013 1031.00-00 Exchange of Property Held for Productive Use or Investment 10/11/2002
200242009 1031.00-00 Exchange of Property Held for Productive Use or Investment 10/18/2002
200251008 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/20/2002
200327039 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/04/2003
200329021 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/18/2003
200346007 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/14/2003
200541037 1031.00-00 Exchange of Property Held for Productive Use or Investment 10/14/2005
200706001 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/09/2007
200708054 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/23/2007
200712013 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/23/2007
200718028 1031.00-00 Exchange of Property Held for Productive Use or Investment 05/04/2007
200728008 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/13/2007
200730002 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2007
200732012 1031.00-00 Exchange of Property Held for Productive Use or Investment 08/10/2007
200807005 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/15/2008
200829023 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/18/2008
200919027 1031.00-00 Exchange of Property Held for Productive Use or Investment 05/08/2009
200920032 1031.00-00 Exchange of Property Held for Productive Use or Investment 05/15/2009
201027036 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/09/2010
201242003 1031.00-00 Exchange of Property Held for Productive Use or Investment 10/19/2012
201302009 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/11/2013
201313024 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/29/2013
201408019 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/21/2014
201411036 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/14/2014
201416006 1031.00-00 Exchange of Property Held for Productive Use or Investment 04/18/2014
201648013 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/25/2016
201706009 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/10/2017
200019014 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019015 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019016 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019017 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019018 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019019 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200521002 1031.01-00 Property Held For Productive Use or Investment 05/27/2005
200532008 1031.01-00 Property Held For Productive Use or Investment 08/12/2005
200651030 1031.01-00 Property Held For Productive Use or Investment 12/22/2006
200812012 1031.01-00 Property Held For Productive Use or Investment 03/21/2008
201024036 1031.01-00 Property Held For Productive Use or Investment 06/18/2010
201601011 1031.01-00 Property Held For Productive Use or Investment 12/31/2015
201605017 1031.01-00 Property Held For Productive Use or Investment 01/29/2016
199941005 1031.02-00 Like Kind Property 10/15/1999
199941006 1031.02-00 Like Kind Property 10/15/1999

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