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

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