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
201818005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/04/2018
201833015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/17/2018
201834011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/24/2018
201835001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2018
201845020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/09/2018
201928004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/12/2019
201932001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
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
199909003 1001.02-00 Amount Realized 03/05/1999
199930010 1001.02-00 Amount Realized 07/30/1999
199930011 1001.02-00 Amount Realized 07/30/1999
200013014 1001.02-00 Amount Realized 03/31/2000
200021007 1001.02-00 Amount Realized 05/26/2000
200112030 1001.02-00 Amount Realized 03/23/2001
200112038 1001.02-00 Amount Realized 03/23/2001
200113006 1001.02-00 Amount Realized 03/30/2001
200114046 1001.02-00 Amount Realized 04/06/2001
200120001 1001.02-00 Amount Realized 05/18/2001
200130009 1001.02-00 Amount Realized 07/27/2001
200244009 1001.02-00 Amount Realized 11/01/2002
200437011 1001.02-00 Amount Realized 09/10/2004
200745001 1001.02-00 Amount Realized 11/09/2007
200745002 1001.02-00 Amount Realized 11/09/2007
200745003 1001.02-00 Amount Realized 11/09/2007
200745004 1001.02-00 Amount Realized 11/09/2007
200750001 1001.02-00 Amount Realized 12/14/2007
201221004 1001.02-00 Amount Realized 05/25/2012
201525010 1001.02-00 Amount Realized 06/19/2015
201730012 1001.02-00 Amount Realized 07/28/2017
201730017 1001.02-00 Amount Realized 07/28/2017
201730018 1001.02-00 Amount Realized 07/28/2017
200303023 1001.02-02 Real Property Taxes Paid by the Purchaser 01/17/2003
200328034 1001.02-02 Real Property Taxes Paid by the Purchaser 07/11/2003
200328035 1001.02-02 Real Property Taxes Paid by the Purchaser 07/11/2003
200739004 1001.02-03 Sale or Other Disposition of Certain Term Interest After October 9, 1969 09/28/2007
200411022 1001.02-05 Single Transaction Transferring Entire Interest; Exception to Term Interest Rule 03/12/2004

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