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 Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

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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Número UILC Asunto Fecha de publicación
200102015 1400B.00-00 Zero Percent Capital Gains Rate 01/12/2001
200718004 1400B.00-00 Zero Percent Capital Gains Rate 05/04/2007
200142005 1272.01-03 Yield To Maturity 10/19/2001
201220026 61.09-10 Year Taxable 05/18/2012
200423024 351.08-00 Year of Transfer 06/04/2004
200423025 351.08-00 Year of Transfer 06/04/2004
200746014 411.02-01 Year of Service 11/16/2007
200330033 457.01-00 Year of Inclusion in Gross Income 07/25/2003
199932045 457.01-00 Year of Inclusion in Gross Income 08/13/1999
200103017 457.01-00 Year of Inclusion in Gross Income 01/19/2001
199928012 457.01-00 Year of Inclusion in Gross Income 07/16/1999
200144007 457.01-00 Year of Inclusion in Gross Income 11/02/2001
200519022 457.01-00 Year of Inclusion in Gross Income 05/13/2005
199940014 457.01-00 Year of Inclusion in Gross Income 10/08/1999
200030009 457.01-00 Year of Inclusion in Gross Income 07/28/2000
200012045 457.01-00 Year of Inclusion in Gross Income 03/24/2000
199952042 457.01-00 Year of Inclusion in Gross Income 12/31/1999
200330011 457.01-00 Year of Inclusion in Gross Income 07/25/2003
200703012 457.01-00 Year of Inclusion in Gross Income 01/19/2007
201027013 457.01-00 Year of Inclusion in Gross Income 07/09/2010
200303041 457.01-00 Year of Inclusion in Gross Income 01/17/2003
200107028 457.01-00 Year of Inclusion in Gross Income 02/16/2001
200050008 457.01-00 Year of Inclusion in Gross Income 12/15/2000
199901014 457.01-00 Year of Inclusion in Gross Income 01/08/1999
200120022 457.01-00 Year of Inclusion in Gross Income 05/18/2001