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

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