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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Номер UILC Тема Дата публикации
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
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
200202027 457.01-00 Year of Inclusion in Gross Income 01/11/2002
200519020 457.01-00 Year of Inclusion in Gross Income 05/13/2005
200644014 457.01-00 Year of Inclusion in Gross Income 11/03/2006
200107028 457.01-00 Year of Inclusion in Gross Income 02/16/2001
200001014 457.01-00 Year of Inclusion in Gross Income 01/07/2000
200117038 457.01-00 Year of Inclusion in Gross Income 04/27/2001
201151001 457.01-00 Year of Inclusion in Gross Income 12/23/2011
200337010 457.01-00 Year of Inclusion in Gross Income 09/12/2003
199940015 457.01-00 Year of Inclusion in Gross Income 10/08/1999
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
200039008 457.01-00 Year of Inclusion in Gross Income 09/29/2000
200519021 457.01-00 Year of Inclusion in Gross Income 05/13/2005
200131011 457.01-00 Year of Inclusion in Gross Income 08/03/2001
199914036 457.01-00 Year of Inclusion in Gross Income 04/09/1999
199916037 457.01-00 Year of Inclusion in Gross Income 04/23/1999
201151002 457.01-00 Year of Inclusion in Gross Income 12/23/2011
200006010 457.01-00 Year of Inclusion in Gross Income 02/11/2000