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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编号 UILC 主题 发布日期
200949007 1.11-00 Maximum Capital Gains Rate 12/04/2009
201001016 1.11-00 Maximum Capital Gains Rate 01/08/2010
201117013 1.11-00 Maximum Capital Gains Rate 04/29/2011
200810010 1.11-00 Maximum Capital Gains Rate 03/07/2008
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
201814001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201814002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201814005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201817012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201818005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/04/2018
201833015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/17/2018
201835001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2018
201834011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/24/2018
201737011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2017
201845020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/09/2018
200722027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/01/2007
200650017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/15/2006
200417002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2004
200020012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200552009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/30/2005
200130010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/27/2001

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