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
200945050 6227.00-00 Administrative Adjustments Requests 11/06/2009
200945049 6103.03-00 Disclosure to Taxpayer's Designee 11/06/2009
200945048 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 11/06/2009
200945047 3121.01-23 Reasonable Belief that Amount is Excludable 11/06/2009
200945046 6231.07-00 Tax Matters Partner 11/06/2009
200945045 6223.04-02 Proceedings Not Finished 11/06/2009
200945044 6231.05-00 Affected Item 11/06/2009
200945043 6428.00-00 Rate Reduction Tax Credit 11/06/2009
200945042 6221.00-00 Tax Treatment Determined At Partnership Level 11/06/2009
200945041 6651.20-00 Return Prepared by Service 11/06/2009
200945040 4975.03-00 Prohibited Transaction 11/06/2009
200945039 37.00.00-00 FREEDOM OF INFORMATION ACT 11/06/2009
200945038 37.00.00-00 FREEDOM OF INFORMATION ACT 11/06/2009
200945037 280F.04-03 Regularly Engaged in the Business of Leasing 11/06/2009
200945037 280F.05-12 Qualified Business Use 11/06/2009
200945037 280F.02-03 Recapture of Excess Cost Recovery Deductions 11/06/2009
200945036 954.03-00 Foreign Base Company Sales Income 11/06/2009
200945035 40A.00-00 Biodiesel and Renewable Diesel Used as a Fuel 11/06/2009
200945034 263A.03-02 Indirect Costs 11/06/2009
200945034 471.02-02 Inventory Writedowns 11/06/2009
200945034 471.03-02 Discounts 11/06/2009
200945033 7701.00-00 Definitions 11/06/2009
200945033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2009
200945032 264.01-00 Premiums on Life Insurance 11/06/2009
200945032 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/06/2009