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
201648013 1031.07-00 Exchanges Not Solely In Kind 11/25/2016
200244010 1031.08-00 Basis 11/01/2002
200342003 1031.08-00 Basis 10/17/2003
200708054 1031.08-00 Basis 02/23/2007
199901003 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/08/1999
199903036 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199903037 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199904039 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/29/1999
199913032 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 04/02/1999
199925042 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 06/25/1999
199933005 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/20/1999
199939036 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 10/01/1999
199952085 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/31/1999
200004007 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/28/2000
200011006 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 03/17/2000
200031028 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/04/2000
200143001 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 10/26/2001
200232028 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/09/2002
200335034 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/29/2003
200403048 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/16/2004
200411028 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 03/12/2004
200430026 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 07/23/2004
200450016 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/10/2004
200518062 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 05/06/2005
200615007 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 04/14/2006
200751007 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/21/2007
200832022 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/08/2008
200935009 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/28/2009
200942038 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 10/16/2009
200942040 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 10/16/2009
201014049 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 04/09/2010
201025047 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 06/25/2010
201105030 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 02/04/2011
201249011 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/07/2012
201250021 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/14/2012
201324009 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 06/13/2013
199907029 1033.00-00 Involuntary Conversion 02/19/1999
199909054 1033.00-00 Involuntary Conversion 03/05/1999
199911048 1033.00-00 Involuntary Conversion 03/19/1999
199914030 1033.00-00 Involuntary Conversion 04/09/1999
199922057 1033.00-00 Involuntary Conversion 06/04/1999
199945038 1033.00-00 Involuntary Conversion 11/12/1999
199949043 1033.00-00 Involuntary Conversion 12/10/1999
200022029 1033.00-00 Involuntary Conversion 06/02/2000
200022034 1033.00-00 Involuntary Conversion 06/02/2000
200109005 1033.00-00 Involuntary Conversion 03/02/2001
200118010 1033.00-00 Involuntary Conversion 05/04/2001
200126010 1033.00-00 Involuntary Conversion 06/29/2001
200127001 1033.00-00 Involuntary Conversion 07/06/2001
200236003 1033.00-00 Involuntary Conversion 09/06/2002

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