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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숫자 UILC 주제 출시일
201126021 59.05-08 Research and Experimental Expenditures 07/01/2011
201126021 9100.02-03 R and D Expenditures 07/01/2011
201126020 150.04-00 Qualified Scholarship Funding Bond 07/01/2011
201126019 168.00-00 Modified Accelerated Cost Recovery System 07/01/2011
201126019 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126018 9100.22-00 Other 07/01/2011
201126018 9114.03-06 Canada 07/01/2011
201126017 1362.01-03 Late Elections 07/01/2011
201126016 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126016 469.03-03 Definition of Activity 07/01/2011
201126015 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126014 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126013 9100.22-00 Other 07/01/2011
201126013 9114.03-06 Canada 07/01/2011
201126012 1382.00-00 Taxable Income of Cooperatives 07/01/2011
201126012 199.06-00 Agricultural and Horticultural Cooperatives 07/01/2011
201126011 61.00-00 Gross Income v. Not Gross Income 07/01/2011
201126011 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/01/2011
201126011 461.01-00 Accrual Method 07/01/2011
201126011 468B.01-00 In General 07/01/2011
201126011 483.00-00 Interest on Certain Deferred Payments 07/01/2011
201126011 1273.00-00 Determination of Amount of Original Issue Discount 07/01/2011
201126011 1274.04-00 Debt Instruments Subject to Section 1274 07/01/2011
201126011 7872.00-00 Treatment of Loans with Below Market Interest Rates 07/01/2011
201126010 355.01-00 Spin-Off 07/01/2011

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