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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숫자 UILC 주제 출시일
200949007 1.11-00 Maximum Capital Gains Rate 12/04/2009
201117013 1.11-00 Maximum Capital Gains Rate 04/29/2011
201001016 1.11-00 Maximum Capital Gains Rate 01/08/2010
200606021 1.11-00 Maximum Capital Gains Rate 02/10/2006
200701030 1.12-00 Other 01/05/2007
201722007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/02/2017
200650001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/15/2006
201102051 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200103001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200648023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/01/2006
200617002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2006
201142020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/21/2011
200708001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/23/2007
200842026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/17/2008
201051023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/23/2010
200103003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200922023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200651023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/22/2006
201024024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201101006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
200517006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/29/2005
201102009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
200928007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200841023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/10/2008
199916043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/1999

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