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. Enter a term in the Find box. Click the Search button. Showing 1 - 25 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 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 200302032 457.01-00 Year of Inclusion in Gross Income 01/10/2003 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 200519021 457.01-00 Year of Inclusion in Gross Income 05/13/2005 200025005 457.01-00 Year of Inclusion in Gross Income 06/23/2000 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 199940015 457.01-00 Year of Inclusion in Gross Income 10/08/1999 200337010 457.01-00 Year of Inclusion in Gross Income 09/12/2003 200039008 457.01-00 Year of Inclusion in Gross Income 09/29/2000 200131011 457.01-00 Year of Inclusion in Gross Income 08/03/2001 200111008 457.01-00 Year of Inclusion in Gross Income 03/16/2001 200940005 457.01-00 Year of Inclusion in Gross Income 10/02/2009 200301032 457.01-00 Year of Inclusion in Gross Income 01/03/2003 199923010 457.01-00 Year of Inclusion in Gross Income 06/11/1999 201151001 457.01-00 Year of Inclusion in Gross Income 12/23/2011 200644014 457.01-00 Year of Inclusion in Gross Income 11/03/2006 200001014 457.01-00 Year of Inclusion in Gross Income 01/07/2000 Pagination Current page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
