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
200043016 42.04-01 New Buildings 10/27/2000
200043016 167.14-11 Other Intangible Property 10/27/2000
200043016 168.00-00 Modified Accelerated Cost Recovery System 10/27/2000
200043016 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 10/27/2000
200043016 142.04-00 Qualified Residential Rental Project 10/27/2000
200043015 42.00-00 Low-Income Housing Credit 10/27/2000
200043015 42.04-00 Eligible Basis 10/27/2000
200043015 42.04-01 New Buildings 10/27/2000
200043015 167.14-11 Other Intangible Property 10/27/2000
200043015 168.00-00 Modified Accelerated Cost Recovery System 10/27/2000
200043015 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 10/27/2000
200043015 142.04-00 Qualified Residential Rental Project 10/27/2000
200043014 1362.01-03 Late Elections 10/27/2000
200043013 1273.00-00 Determination of Amount of Original Issue Discount 10/27/2000
200043013 83.00-00 Property Transferred in Connection With Performance of Services 10/27/2000
200043012 162.04-03 Capture Insurance 10/27/2000
200043011 162.04-03 Capture Insurance 10/27/2000
200043010 446.04-01 Correction of Method or Error 10/27/2000
200043010 1286.00-00 Tax Treatment of Stripped Bonds 10/27/2000
200043009 1502.20-00 Loss Disallowance Rule 10/27/2000
200043008 162.04-03 Capture Insurance 10/27/2000
200043007 351.00-00 Transfer to Corporation Controlled by Transferor 10/27/2000
200043006 17.00.00-00 COMPROMISE AND SETTLEMENT 10/27/2000
200043005 6611.10-00 Six-Year Statute of Limitation 10/27/2000
200043004 465.00-00 Deductions Limited to Amount at Risk 10/27/2000

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