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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Номер UILC Тема Дата публикации
201025048 142.10-00 Sewage Disposal Facility 06/25/2010
201025047 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 06/25/2010
201025047 165.00-00 Deductions For Losses 06/25/2010
201025047 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/25/2010
201025046 267.01-00 Losses: Deduction Disallowed 06/25/2010
201025045 385.03-00 New Financial Products 06/25/2010
201025044 1502.75-00 Filing Requirements 06/25/2010
201025044 9100.20-00 Section 1502; Election to File Consolidated Return 06/25/2010
201025043 9100.22-00 Other 06/25/2010
201025043 992.02-00 Election 06/25/2010
201025042 1362.01-03 Late Elections 06/25/2010
201025041 1362.00-00 Election by Small Business Corporation 06/25/2010
201025041 1362.02-00 Termination of Election 06/25/2010
201025041 1362.02-03 Passive Investment Income 06/25/2010
201025040 1362.00-00 Election by Small Business Corporation 06/25/2010
201025040 1362.02-00 Termination of Election 06/25/2010
201025040 1362.02-03 Passive Investment Income 06/25/2010
201025039 9100.22-00 Other 06/25/2010
201025039 992.02-00 Election 06/25/2010
201025038 104.02-00 Workmen's Compensation 06/25/2010
201025037 7704.03-00 Qualifying Income 06/25/2010
201025036 2642.00-00 Inclusion Ratio 06/25/2010
201025036 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 06/25/2010
201025036 9100.00-00 Extension of Time for Making Certain Elections 06/25/2010
201025035 9100.04-00 Section 168; MACRS 06/25/2010