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
201119028 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 05/13/2011
201119027 4081.01-00 Tax on Removal, Entry, or Sale 05/13/2011
201119026 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/13/2011
201119026 861.09-07 Fair Market Value Method 05/13/2011
201119026 861.09-09 Retroactive Election of Method 05/13/2011
201119025 856.00-00 Definition of Real Estate Investment Trust 05/13/2011
201119025 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 05/13/2011
201119024 1362.01-03 Late Elections 05/13/2011
201119023 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/13/2011
201119023 337.16-02 Allowable Worthless Stock Loss 05/13/2011
201119022 1362.04-00 Inadvertent Terminations 05/13/2011
201119021 9100.00-00 Extension of Time for Making Certain Elections 05/13/2011
201119021 860D.01-00 Election 05/13/2011
201119020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2011
201119020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2011
201119019 7701.00-00 Definitions 05/13/2011
201119019 9100.00-00 Extension of Time for Making Certain Elections 05/13/2011
201119019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/13/2011
201119018 1362.01-03 Late Elections 05/13/2011
201119017 1361.00-00 Definitions 05/13/2011
201119016 47.00-00 Rehabilitation Credit 05/13/2011
201119015 9100.04-00 Section 168; MACRS 05/13/2011
201119015 168.00-00 Modified Accelerated Cost Recovery System 05/13/2011
201119014 1362.02-03 Passive Investment Income 05/13/2011
201119013 1362.01-03 Late Elections 05/13/2011

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