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
200011053 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011057 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011059 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011060 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200013039 1033.02-00 Definition of Involuntary Conversion Events 03/31/2000
200014042 1033.02-00 Definition of Involuntary Conversion Events 04/07/2000
200038025 1033.02-00 Definition of Involuntary Conversion Events 09/22/2000
200049004 1033.02-00 Definition of Involuntary Conversion Events 12/08/2000
200051033 1033.02-00 Definition of Involuntary Conversion Events 12/22/2000
200051035 1033.02-00 Definition of Involuntary Conversion Events 12/22/2000
200052010 1033.02-00 Definition of Involuntary Conversion Events 12/29/2000
200145001 1033.02-00 Definition of Involuntary Conversion Events 11/09/2001
200217001 1033.02-00 Definition of Involuntary Conversion Events 04/26/2002
200219006 1033.02-00 Definition of Involuntary Conversion Events 05/10/2002
200239009 1033.02-00 Definition of Involuntary Conversion Events 09/27/2002
200239012 1033.02-00 Definition of Involuntary Conversion Events 09/27/2002
200408027 1033.02-00 Definition of Involuntary Conversion Events 02/20/2004
200518066 1033.02-00 Definition of Involuntary Conversion Events 05/06/2005
200627024 1033.02-00 Definition of Involuntary Conversion Events 07/07/2006
200722013 1033.02-00 Definition of Involuntary Conversion Events 06/01/2007
200743010 1033.02-00 Definition of Involuntary Conversion Events 10/26/2007
201015015 1033.02-00 Definition of Involuntary Conversion Events 04/16/2010
201252010 1033.02-00 Definition of Involuntary Conversion Events 12/28/2012
201609003 1033.02-00 Definition of Involuntary Conversion Events 02/26/2016
201702034 1033.02-00 Definition of Involuntary Conversion Events 01/13/2017
201816008 1033.02-00 Definition of Involuntary Conversion Events 04/20/2018
201821012 1033.02-00 Definition of Involuntary Conversion Events 05/25/2018
200035002 1033.03-00 Property Similar or Related in Service or Use 09/01/2000
200239009 1033.03-00 Property Similar or Related in Service or Use 09/27/2002
200239012 1033.03-00 Property Similar or Related in Service or Use 09/27/2002
200445004 1033.03-00 Property Similar or Related in Service or Use 11/05/2004
200627024 1033.03-00 Property Similar or Related in Service or Use 07/07/2006
200644019 1033.03-00 Property Similar or Related in Service or Use 11/03/2006
200722013 1033.03-00 Property Similar or Related in Service or Use 06/01/2007
200907007 1033.03-00 Property Similar or Related in Service or Use 02/13/2009
201015015 1033.03-00 Property Similar or Related in Service or Use 04/16/2010
201111004 1033.03-00 Property Similar or Related in Service or Use 03/18/2011
201609003 1033.03-00 Property Similar or Related in Service or Use 02/26/2016
201636034 1033.03-00 Property Similar or Related in Service or Use 09/02/2016
201702034 1033.03-00 Property Similar or Related in Service or Use 01/13/2017
201816008 1033.03-00 Property Similar or Related in Service or Use 04/20/2018
200946006 1033.04-00 Replacement Period 11/13/2009
200921009 1033.05-00 Basis of Acquired Property 05/22/2009
201015015 1033.06-00 Special Rule For Condemned Business or Investment Real Estate 04/16/2010
200041027 1033.07-00 Special Rule for Outdoor Advertising Displays 10/13/2000
201450004 1033.07-00 Special Rule for Outdoor Advertising Displays 12/12/2014
200111056 1033.10-00 Special Rule for Principal Residences Destroyed in Presidentially Declared Disasters 03/16/2001
200114046 1033.10-00 Special Rule for Principal Residences Destroyed in Presidentially Declared Disasters 04/06/2001
201240006 1033.10-00 Special Rule for Principal Residences Destroyed in Presidentially Declared Disasters 10/05/2012
199937042 1035.00-00 Exchanges of Insurance Policies 09/17/1999

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