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
200152024 168.20-00 Classification of Property 12/28/2001
200152024 446.04-17 Change in Method of Accounting for Depreciation 12/28/2001
200152023 9100.22-00 Other 12/28/2001
200152023 1503.04-04 Dual Resident Corporation 12/28/2001
200152022 3231.01-00 Employers v. Not Employers 12/28/2001
200152021 3231.01-00 Employers v. Not Employers 12/28/2001
200152020 1362.01-03 Late Elections 12/28/2001
200152019 1362.01-03 Late Elections 12/28/2001
200152018 170.00-00 Charitable, Etc. Contributions and Gifts 12/28/2001
200152018 1011.00-00 Adjusted Basis for Determining Gain or Loss 12/28/2001
200152018 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 12/28/2001
200152017 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 12/28/2001
200152016 446.04-17 Change in Method of Accounting for Depreciation 12/28/2001
200152015 1362.01-03 Late Elections 12/28/2001
200152014 9999.98-00 Not Able to Identify Under Present List 12/28/2001
200152013 9999.98-00 Not Able to Identify Under Present List 12/28/2001
200152012 9999.98-00 Not Able to Identify Under Present List 12/28/2001
200152011 168.20-00 Classification of Property 12/28/2001
200152011 446.04-17 Change in Method of Accounting for Depreciation 12/28/2001
200152010 856.07-00 Treatment of Wholly Owned Subsidiaries 12/28/2001
200152010 9100.00-00 Extension of Time for Making Certain Elections 12/28/2001
200152009 1362.01-03 Late Elections 12/28/2001
200152008 9100.00-00 Extension of Time for Making Certain Elections 12/28/2001
200152008 7701.00-00 Definitions 12/28/2001
200152007 9100.00-00 Extension of Time for Making Certain Elections 12/28/2001

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