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
201114011 754.02-00 Timeliness of Election 04/08/2011
201114011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/08/2011
201114010 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 04/08/2011
201114010 103.02-00 State and Local 04/08/2011
201114010 103.02-01 Political Subdivisions 04/08/2011
201114010 150.00-00 Definitions and Special Rules 04/08/2011
201114010 150.01-00 General Rules 04/08/2011
201114009 1362.04-00 Inadvertent Terminations 04/08/2011
201114008 9100.01-00 Section 42; Low-Income Housing Credit 04/08/2011
201114008 42.07-00 Qualified Low-Income Housing Project 04/08/2011
201114008 142.04-00 Qualified Residential Rental Project 04/08/2011
201114007 9100.10-01 Accounting Methods 04/08/2011
201114007 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 04/08/2011
201114007 471.02-02 Inventory Writedowns 04/08/2011
201114006 61.00-00 Gross Income v. Not Gross Income 04/08/2011
201114006 61.05-04 Dividend 04/08/2011
201114005 165.00-00 Deductions For Losses 04/08/2011
201114004 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/08/2011
201114003 141.01-01 Business Use Test 04/08/2011
201114003 141.01-04 Output Facilities 04/08/2011
201114002 1361.03-03 Electing Small Business Trusts 04/08/2011
201114002 9100.00-00 Extension of Time for Making Certain Elections 04/08/2011
201114002 9100.22-00 Other 04/08/2011
201114001 7704.03-00 Qualifying Income 04/08/2011
201113049 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/01/2011

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