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 Not sorted Help on UILC Subject Sorted Descending Help on Subject Released Not sorted Help on Released
200718004 1400B.00-00 Zero Percent Capital Gains Rate 05/04/2007
200102015 1400B.00-00 Zero Percent Capital Gains Rate 01/12/2001
200142005 1272.01-03 Yield To Maturity 10/19/2001
201220026 61.09-10 Year Taxable 05/18/2012
200423025 351.08-00 Year of Transfer 06/04/2004
200423024 351.08-00 Year of Transfer 06/04/2004
200746014 411.02-01 Year of Service 11/16/2007
201211001 457.01-00 Year of Inclusion in Gross Income 03/16/2012
201151002 457.01-00 Year of Inclusion in Gross Income 12/23/2011
201151001 457.01-00 Year of Inclusion in Gross Income 12/23/2011
201027013 457.01-00 Year of Inclusion in Gross Income 07/09/2010
200940005 457.01-00 Year of Inclusion in Gross Income 10/02/2009
200703012 457.01-00 Year of Inclusion in Gross Income 01/19/2007
200644014 457.01-00 Year of Inclusion in Gross Income 11/03/2006
200519022 457.01-00 Year of Inclusion in Gross Income 05/13/2005
200519021 457.01-00 Year of Inclusion in Gross Income 05/13/2005
200519020 457.01-00 Year of Inclusion in Gross Income 05/13/2005
200337010 457.01-00 Year of Inclusion in Gross Income 09/12/2003
200330033 457.01-00 Year of Inclusion in Gross Income 07/25/2003
200330011 457.01-00 Year of Inclusion in Gross Income 07/25/2003
200303058 457.01-00 Year of Inclusion in Gross Income 01/17/2003
200303041 457.01-00 Year of Inclusion in Gross Income 01/17/2003
200302032 457.01-00 Year of Inclusion in Gross Income 01/10/2003
200301032 457.01-00 Year of Inclusion in Gross Income 01/03/2003
200202027 457.01-00 Year of Inclusion in Gross Income 01/11/2002
200144007 457.01-00 Year of Inclusion in Gross Income 11/02/2001
200131011 457.01-00 Year of Inclusion in Gross Income 08/03/2001
200120022 457.01-00 Year of Inclusion in Gross Income 05/18/2001
200117038 457.01-00 Year of Inclusion in Gross Income 04/27/2001
200111008 457.01-00 Year of Inclusion in Gross Income 03/16/2001
200107028 457.01-00 Year of Inclusion in Gross Income 02/16/2001
200103017 457.01-00 Year of Inclusion in Gross Income 01/19/2001
200050008 457.01-00 Year of Inclusion in Gross Income 12/15/2000
200039008 457.01-00 Year of Inclusion in Gross Income 09/29/2000
200030009 457.01-00 Year of Inclusion in Gross Income 07/28/2000
200025005 457.01-00 Year of Inclusion in Gross Income 06/23/2000
200012045 457.01-00 Year of Inclusion in Gross Income 03/24/2000
200006010 457.01-00 Year of Inclusion in Gross Income 02/11/2000
200002017 457.01-00 Year of Inclusion in Gross Income 01/14/2000
200001014 457.01-00 Year of Inclusion in Gross Income 01/07/2000
199952045 457.01-00 Year of Inclusion in Gross Income 12/31/1999
199952042 457.01-00 Year of Inclusion in Gross Income 12/31/1999
199941030 457.01-00 Year of Inclusion in Gross Income 10/15/1999
199940015 457.01-00 Year of Inclusion in Gross Income 10/08/1999
199940014 457.01-00 Year of Inclusion in Gross Income 10/08/1999
199932045 457.01-00 Year of Inclusion in Gross Income 08/13/1999
199931015 457.01-00 Year of Inclusion in Gross Income 08/06/1999
199928012 457.01-00 Year of Inclusion in Gross Income 07/16/1999
199923010 457.01-00 Year of Inclusion in Gross Income 06/11/1999
199916037 457.01-00 Year of Inclusion in Gross Income 04/23/1999
199914036 457.01-00 Year of Inclusion in Gross Income 04/09/1999
199901014 457.01-00 Year of Inclusion in Gross Income 01/08/1999
200905016 404.11-00 Year of Deduction 01/30/2009
200641008 213.04-00 Year Of Deduction 10/13/2006
200610016 404.11-00 Year of Deduction 03/10/2006
200604040 404.11-00 Year of Deduction 01/27/2006
200526022 404.11-00 Year of Deduction 07/01/2005
200523033 404.11-00 Year of Deduction 06/10/2005
200508028 404.11-00 Year of Deduction 02/25/2005
200424004 404.11-00 Year of Deduction 06/11/2004
200311036 404.11-00 Year of Deduction 03/14/2003
200107012 404.11-00 Year of Deduction 02/16/2001
200038004 404.11-00 Year of Deduction 09/22/2000
199935062 404.11-00 Year of Deduction 09/03/1999
199930021 404.11-00 Year of Deduction 07/30/1999
199923045 404.11-00 Year of Deduction 06/11/1999
199912002 404.11-00 Year of Deduction 03/26/1999
199910002 404.11-00 Year of Deduction 03/12/1999
201228023 331.04-00 Year Liquidation Occurs 07/13/2012
201741012 301.03-00 Year in Which Received 10/13/2017
201016062 905.01-00 Year in Which Credit Taken 04/23/2010
200920043 905.01-00 Year in Which Credit Taken 05/15/2009
200619022 162.07-27 Year Deductible 05/12/2006
200115034 217.13-00 Year Deductible 04/13/2001
200102003 162.28-00 Year Deductible 01/12/2001
199918055 911.06-03 Year Attributable To 05/07/1999
200423018 1042.02-03 Written Statement 06/04/2004
200209006 6065.03-00 Written Declaration 03/01/2002
201830005 165.06-00 Worthless Securities 07/27/2018
201829004 165.06-00 Worthless Securities 07/20/2018
201704003 165.06-00 Worthless Securities 01/27/2017
201650013 165.06-00 Worthless Securities 12/09/2016
201610004 165.06-00 Worthless Securities 03/04/2016
201552026 165.06-00 Worthless Securities 12/24/2015
201524016 165.06-00 Worthless Securities 06/12/2015
201450011 166.05-00 Worthless Securities 12/12/2014
201333012 165.06-00 Worthless Securities 08/16/2013
201252008 165.06-00 Worthless Securities 12/28/2012
201115001 165.06-00 Worthless Securities 04/15/2011
201108001 165.06-00 Worthless Securities 02/25/2011
201103026 165.06-00 Worthless Securities 01/21/2011
201011003 165.06-00 Worthless Securities 03/19/2010
201006003 165.06-00 Worthless Securities 02/12/2010
200914021 165.06-00 Worthless Securities 04/03/2009
200851050 165.06-00 Worthless Securities 12/19/2008
200710004 165.06-00 Worthless Securities 03/09/2007
200226004 165.06-00 Worthless Securities 06/28/2002
199932011 165.06-00 Worthless Securities 08/13/1999
200905015 2055.13-00 Works of Art and Their Copyrights 01/30/2009
201819004 104.02-00 Workmen's Compensation 05/11/2018
201643003 104.02-00 Workmen's Compensation 10/21/2016
201637006 104.02-00 Workmen's Compensation 09/09/2016
201606020 104.02-00 Workmen's Compensation 02/05/2016
201521009 104.02-00 Workmen's Compensation 05/22/2015
201441004 104.02-00 Workmen's Compensation 10/10/2014
201352006 104.02-00 Workmen's Compensation 12/27/2013
201347012 104.02-00 Workmen's Compensation 11/22/2013
201343013 104.02-00 Workmen's Compensation 10/25/2013
201340005 104.02-00 Workmen's Compensation 10/04/2013
201318001 104.02-00 Workmen's Compensation 05/03/2013
201315001 104.02-00 Workmen's Compensation 04/12/2013
201211003 104.02-00 Workmen's Compensation 03/16/2012
201025038 104.02-00 Workmen's Compensation 06/25/2010
200925036 104.02-00 Workmen's Compensation 06/19/2009
200839032 104.02-00 Workmen's Compensation 09/26/2008
200822002 104.02-00 Workmen's Compensation 05/30/2008
200721011 104.02-00 Workmen's Compensation 05/25/2007
200721009 104.02-00 Workmen's Compensation 05/25/2007
200721007 104.02-00 Workmen's Compensation 05/25/2007
200652031 104.02-00 Workmen's Compensation 12/29/2006
200625030 104.02-00 Workmen's Compensation 06/23/2006
200613007 104.02-00 Workmen's Compensation 03/31/2006
200542019 104.02-00 Workmen's Compensation 10/21/2005
200542015 104.02-00 Workmen's Compensation 10/21/2005
200534018 104.02-00 Workmen's Compensation 08/26/2005
200534017 104.02-00 Workmen's Compensation 08/26/2005
200522010 104.02-00 Workmen's Compensation 06/03/2005
200437028 104.02-00 Workmen's Compensation 09/10/2004
200433002 104.02-00 Workmen's Compensation 08/13/2004
200410007 104.02-00 Workmen's Compensation 03/05/2004
200410004 104.02-00 Workmen's Compensation 03/05/2004
200347010 104.02-00 Workmen's Compensation 11/21/2003
200334013 104.02-00 Workmen's Compensation 08/22/2003
200328036 104.02-00 Workmen's Compensation 07/11/2003
200320007 104.02-00 Workmen's Compensation 05/16/2003
200318051 104.02-00 Workmen's Compensation 05/02/2003
200315026 104.02-00 Workmen's Compensation 04/11/2003
200252087 104.02-00 Workmen's Compensation 12/27/2002
200236014 104.02-00 Workmen's Compensation 09/06/2002
200234024 104.02-00 Workmen's Compensation 08/23/2002
200226018 104.02-00 Workmen's Compensation 06/28/2002
200222004 104.02-00 Workmen's Compensation 05/31/2002
200212009 104.02-00 Workmen's Compensation 03/22/2002
200204007 104.02-00 Workmen's Compensation 01/25/2002
200148040 104.02-00 Workmen's Compensation 11/30/2001
200138008 104.02-00 Workmen's Compensation 09/21/2001
200130005 104.02-00 Workmen's Compensation 07/27/2001
200123004 104.02-00 Workmen's Compensation 06/08/2001
200115014 104.02-00 Workmen's Compensation 04/13/2001
200108007 104.02-00 Workmen's Compensation 02/23/2001
200106011 104.02-00 Workmen's Compensation 02/09/2001
200044014 104.02-00 Workmen's Compensation 11/03/2000
200024018 104.02-00 Workmen's Compensation 06/16/2000
200016012 104.02-00 Workmen's Compensation 04/21/2000
200013005 104.02-00 Workmen's Compensation 03/31/2000
199952060 104.02-00 Workmen's Compensation 12/31/1999
199941019 104.02-00 Workmen's Compensation 10/15/1999
199935032 104.02-00 Workmen's Compensation 09/03/1999
199935028 104.02-00 Workmen's Compensation 09/03/1999
199931026 104.02-00 Workmen's Compensation 08/06/1999
199928017 104.02-00 Workmen's Compensation 07/16/1999
199918059 104.02-00 Workmen's Compensation 05/07/1999
199910052 104.02-00 Workmen's Compensation 03/12/1999
199908015 104.02-00 Workmen's Compensation 02/26/1999
199903039 104.02-00 Workmen's Compensation 01/22/1999
201201003 132.03-00 Working Condition Fringe 01/06/2012
200705010 132.03-00 Working Condition Fringe 02/02/2007
200236022 132.03-00 Working Condition Fringe 09/06/2002
200231016 132.03-00 Working Condition Fringe 08/02/2002
200137039 132.03-00 Working Condition Fringe 09/14/2001
199929043 132.03-00 Working Condition Fringe 07/23/1999
201816010 7436.01-03 Worker Classification 04/20/2018
201735021 7436.01-03 Worker Classification 09/01/2017
200910045 7436.01-03 Worker Classification 03/06/2009
200822026 7436.01-03 Worker Classification 05/30/2008
199919006 7436.01-03 Worker Classification 05/14/1999
199919005 7436.01-03 Worker Classification 05/14/1999
199919003 7436.01-03 Worker Classification 05/14/1999
199919002 7436.01-03 Worker Classification 05/14/1999
201121010 332.02-00 Within One Year 05/27/2011
201002014 332.02-00 Within One Year 01/15/2010
200704018 332.02-00 Within One Year 01/26/2007
200603016 332.02-00 Within One Year 01/20/2006
200046001 332.02-00 Within One Year 11/17/2000
199939017 332.02-00 Within One Year 10/01/1999
201113032 31.00-00 Withholdings (Credit v. No Credit Against Tax) 04/01/2011
201021048 31.00-00 Withholdings (Credit v. No Credit Against Tax) 05/28/2010
201012045 31.00-00 Withholdings (Credit v. No Credit Against Tax) 03/26/2010
201005001 31.00-00 Withholdings (Credit v. No Credit Against Tax) 02/05/2010
200644018 31.00-00 Withholdings (Credit v. No Credit Against Tax) 11/03/2006
201112011 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 03/25/2011
200914033 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 04/03/2009
200914032 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 04/03/2009
200144005 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 11/02/2001
201710023 3402.20-00 Withholding on Payments of Indian Casino Profits 03/10/2017
201024050 3402.20-00 Withholding on Payments of Indian Casino Profits 06/18/2010
200952045 3402.20-00 Withholding on Payments of Indian Casino Profits 12/25/2009
200845025 3402.20-00 Withholding on Payments of Indian Casino Profits 11/07/2008
200222003 3402.20-00 Withholding on Payments of Indian Casino Profits 05/31/2002
200035007 3402.20-00 Withholding on Payments of Indian Casino Profits 09/01/2000

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