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
200148015 446.04-17 Change in Method of Accounting for Depreciation 11/30/2001
200148014 172.01-00 Carryback and Carryover 11/30/2001
200148013 172.01-00 Carryback and Carryover 11/30/2001
200148012 172.01-00 Carryback and Carryover 11/30/2001
200148011 3231.01-00 Employers v. Not Employers 11/30/2001
200148010 172.01-00 Carryback and Carryover 11/30/2001
200148009 172.01-00 Carryback and Carryover 11/30/2001
200148008 3231.01-00 Employers v. Not Employers 11/30/2001
200148007 3231.01-00 Employers v. Not Employers 11/30/2001
200148006 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/30/2001
200148005 168.20-00 Classification of Property 11/30/2001
200148005 446.04-17 Change in Method of Accounting for Depreciation 11/30/2001
200148004 332.00-00 Complete Liquidation of Subsidiaries 11/30/2001
200148003 172.01-00 Carryback and Carryover 11/30/2001
200148002 118.01-02 Nonshareholder Contributions 11/30/2001
200148002 118.02-00 Contributions in Aid of Construction 11/30/2001
200148001 368.00-00 Definitions Relating to Corporate Reorganizations 11/30/2001
200148001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/30/2001
200147053 1033.01-00 General Rule 11/23/2001
200147052 61.09-00 Compensation for Services 11/23/2001
200147052 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 11/23/2001
200147052 831.03-00 Whether Company Qualifies as Insurance Company 11/23/2001
200147052 832.00-00 Insurance Company Taxable Income 11/23/2001
200147051 143.07-01 Average Area Purchase Price 11/23/2001
200147050 1362.02-03 Passive Investment Income 11/23/2001

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