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
201105004 1.11-00 Maximum Capital Gains Rate 02/04/2011
201343019 1.11-00 Maximum Capital Gains Rate 10/25/2013
200752029 1.11-00 Maximum Capital Gains Rate 12/28/2007
201515001 1.11-00 Maximum Capital Gains Rate 04/10/2015
200701030 1.12-00 Other 01/05/2007
201527032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/03/2015
201308016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/22/2013
201532012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
200420011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/14/2004
200020024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
201443004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/24/2014
200127037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/06/2001
201050005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2010
200738005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/21/2007
200544017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/04/2005
200543043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200619001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/12/2006
200932004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2009
199904017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/29/1999
201405005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/31/2014
201418007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
201530011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201531005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201238004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/21/2012
201326014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/28/2013
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