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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Number UILC Subject Release Date
200103017 457.01-00 Year of Inclusion in Gross Income 01/19/2001
199932045 457.01-00 Year of Inclusion in Gross Income 08/13/1999
201027013 457.01-00 Year of Inclusion in Gross Income 07/09/2010
199931015 457.01-00 Year of Inclusion in Gross Income 08/06/1999
199941030 457.01-00 Year of Inclusion in Gross Income 10/15/1999
200330033 457.01-00 Year of Inclusion in Gross Income 07/25/2003
200107028 457.01-00 Year of Inclusion in Gross Income 02/16/2001
200144007 457.01-00 Year of Inclusion in Gross Income 11/02/2001
200202027 457.01-00 Year of Inclusion in Gross Income 01/11/2002
200117038 457.01-00 Year of Inclusion in Gross Income 04/27/2001
200644014 457.01-00 Year of Inclusion in Gross Income 11/03/2006
199928012 457.01-00 Year of Inclusion in Gross Income 07/16/1999
200337010 457.01-00 Year of Inclusion in Gross Income 09/12/2003
200131011 457.01-00 Year of Inclusion in Gross Income 08/03/2001
200039008 457.01-00 Year of Inclusion in Gross Income 09/29/2000
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
200519021 457.01-00 Year of Inclusion in Gross Income 05/13/2005
200006010 457.01-00 Year of Inclusion in Gross Income 02/11/2000
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
199940015 457.01-00 Year of Inclusion in Gross Income 10/08/1999
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