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
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
200019014 1031.05-00 Deferred Exchanges 05/12/2000
200019015 1031.05-00 Deferred Exchanges 05/12/2000
200019016 1031.05-00 Deferred Exchanges 05/12/2000
200019017 1031.05-00 Deferred Exchanges 05/12/2000
200019018 1031.05-00 Deferred Exchanges 05/12/2000
200019019 1031.05-00 Deferred Exchanges 05/12/2000
200048021 1031.05-00 Deferred Exchanges 12/01/2000
200109022 1031.05-00 Deferred Exchanges 03/02/2001
200130001 1031.05-00 Deferred Exchanges 07/27/2001
200211016 1031.05-00 Deferred Exchanges 03/15/2002
200236026 1031.05-00 Deferred Exchanges 09/06/2002
200240049 1031.05-00 Deferred Exchanges 10/04/2002
200241016 1031.05-00 Deferred Exchanges 10/11/2002
200338001 1031.05-00 Deferred Exchanges 09/19/2003
200428020 1031.05-00 Deferred Exchanges 07/09/2004
200440002 1031.05-00 Deferred Exchanges 10/01/2004
200450005 1031.05-00 Deferred Exchanges 12/10/2004
200718028 1031.05-00 Deferred Exchanges 05/04/2007
200803003 1031.05-00 Deferred Exchanges 01/18/2008
200803014 1031.05-00 Deferred Exchanges 01/18/2008
200810016 1031.05-00 Deferred Exchanges 03/07/2008
200810017 1031.05-00 Deferred Exchanges 03/07/2008
200836024 1031.05-00 Deferred Exchanges 09/05/2008
200908005 1031.05-00 Deferred Exchanges 02/20/2009
200909008 1031.05-00 Deferred Exchanges 02/27/2009
201013038 1031.05-00 Deferred Exchanges 04/02/2010
201030020 1031.05-00 Deferred Exchanges 07/30/2010
201048025 1031.05-00 Deferred Exchanges 12/03/2010
201238027 1031.05-00 Deferred Exchanges 09/21/2012
201242003 1031.05-00 Deferred Exchanges 10/19/2012
201252018 1031.05-00 Deferred Exchanges 12/28/2012
201308020 1031.05-00 Deferred Exchanges 02/22/2013
201408019 1031.05-00 Deferred Exchanges 02/21/2014
201416006 1031.05-00 Deferred Exchanges 04/18/2014
201437012 1031.05-00 Deferred Exchanges 09/12/2014
201648013 1031.05-00 Deferred Exchanges 11/25/2016
199929009 1031.06-00 Multi-Party Exchanges 07/23/1999
200126007 1031.06-00 Multi-Party Exchanges 06/29/2001
200616005 1031.06-00 Multi-Party Exchanges 04/21/2006

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