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
201405005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/31/2014
201418007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
201418017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
201418031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
201418032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
201419001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/09/2014
201436043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/05/2014
201443004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/24/2014
201516008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
201516020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
201516022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
201516023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
201525001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/19/2015
201527032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/03/2015
201528024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2015
201530008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201530009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201530010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201530011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201530012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201530013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201531003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201532008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201536010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/04/2015
201628008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2016
201638004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/16/2016
201647001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/18/2016
201702005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/13/2017
201702006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/13/2017
201709020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/03/2017
201722007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/02/2017
201737011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2017
201814001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201814002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201814005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
200043027 1001.01-00 Allocation of Sales Price 10/27/2000
200116012 1001.01-00 Allocation of Sales Price 04/20/2001
200315040 1001.01-00 Allocation of Sales Price 04/11/2003
201120012 1001.01-00 Allocation of Sales Price 05/20/2011
201120013 1001.01-00 Allocation of Sales Price 05/20/2011
199909002 1001.02-00 Amount Realized 03/05/1999

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