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
200423006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/04/2004
200426005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/2004
200426006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/2004
200426007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/2004
200432003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200433009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200433011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200433014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200437012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/10/2004
200438012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/17/2004
200438026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/17/2004
200441018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/08/2004
200442019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/15/2004
200442020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/15/2004
200443023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/22/2004
200448001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448040 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200449019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/03/2004
200449020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/03/2004
200451003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
200451004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
200451005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
200451006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
200451007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
200453010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/31/2004
200453011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/31/2004
200502031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2005
200502032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2005
200504001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/28/2005
200507002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/18/2005
200512020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/25/2005
200513003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/01/2005
200513004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/01/2005
200513005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/01/2005
200516001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/22/2005
200516002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/22/2005
200517006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/29/2005
200517009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/29/2005
200520003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/20/2005
200524002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/17/2005
200525003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/24/2005
200527007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2005
200528009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005
200528016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005
200532024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005
200532042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005
200532043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005
200535006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/02/2005
200537025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/16/2005
200538035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/23/2005
200539001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200539010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200539011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200539012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200539024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200540008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/07/2005
200543015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543039 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543040 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543044 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543045 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543046 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200544007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/04/2005
200544017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/04/2005
200547010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/25/2005
200548018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/02/2005
200552009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/30/2005
200601012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/06/2006
200602031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/13/2006
200604015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2006
200604033 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2006
200606027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/10/2006
200608007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/24/2006
200609003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/03/2006
200615006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/14/2006
200617001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2006
200617002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2006
200618003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2006
200619001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/12/2006
200624003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/16/2006
200624004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/16/2006
200627008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/07/2006
200629021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/21/2006
200630002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/28/2006
200633012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/18/2006

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