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
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
199951006 1031.02-00 Like Kind Property 12/24/1999
200035005 1031.02-00 Like Kind Property 09/01/2000
200036020 1031.02-00 Like Kind Property 09/08/2000
200040017 1031.02-00 Like Kind Property 10/06/2000
200224004 1031.02-00 Like Kind Property 06/14/2002
200424001 1031.02-00 Like Kind Property 06/11/2004
200450005 1031.02-00 Like Kind Property 12/10/2004
200602034 1031.02-00 Like Kind Property 01/13/2006
200649028 1031.02-00 Like Kind Property 12/08/2006
200651018 1031.02-00 Like Kind Property 12/22/2006
200651025 1031.02-00 Like Kind Property 12/22/2006
200724007 1031.02-00 Like Kind Property 06/15/2007
200842019 1031.02-00 Like Kind Property 10/17/2008
200901004 1031.02-00 Like Kind Property 01/02/2009
200901020 1031.02-00 Like Kind Property 01/02/2009
200911006 1031.02-00 Like Kind Property 03/13/2009
200912004 1031.02-00 Like Kind Property 03/20/2009
201013038 1031.02-00 Like Kind Property 04/02/2010
201024036 1031.02-00 Like Kind Property 06/18/2010
201025049 1031.02-00 Like Kind Property 06/25/2010
201216007 1031.02-00 Like Kind Property 04/20/2012
201220012 1031.02-00 Like Kind Property 05/18/2012
201238027 1031.02-00 Like Kind Property 09/21/2012
201531009 1031.02-00 Like Kind Property 07/31/2015
201532021 1031.02-00 Like Kind Property 08/07/2015
201706009 1031.02-00 Like Kind Property 02/10/2017
199945046 1031.03-00 Like Kind Real Estate 11/12/1999
200041027 1031.03-00 Like Kind Real Estate 10/13/2000
200111025 1031.03-00 Like Kind Real Estate 03/16/2001
200137003 1031.03-00 Like Kind Real Estate 09/14/2001
200219006 1031.03-00 Like Kind Real Estate 05/10/2002
200631012 1031.03-00 Like Kind Real Estate 08/04/2006
200712013 1031.03-00 Like Kind Real Estate 03/23/2007
200718028 1031.03-00 Like Kind Real Estate 05/04/2007
200805012 1031.03-00 Like Kind Real Estate 02/01/2008
200842019 1031.03-00 Like Kind Real Estate 10/17/2008
199951004 1031.04-00 Excepted Property 12/24/1999
199907029 1031.05-00 Deferred Exchanges 02/19/1999

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