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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200550034 446.01-00 Clearly v. Not Clearly Reflecting Income 12/16/2005
200550034 9100.11-00 Section 472; LIFO Election 12/16/2005
200550033 446.01-00 Clearly v. Not Clearly Reflecting Income 12/16/2005
200550033 9100.11-00 Section 472; LIFO Election 12/16/2005
200550032 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/16/2005
200550032 901.01-04 Dual Capacity Taxpayers 12/16/2005
200550031 1362.04-00 Inadvertent Terminations 12/16/2005
200550030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2005
200550029 2642.00-00 Inclusion Ratio 12/16/2005
200550029 9100.00-00 Extension of Time for Making Certain Elections 12/16/2005
200550028 2642.00-00 Inclusion Ratio 12/16/2005
200550028 9100.00-00 Extension of Time for Making Certain Elections 12/16/2005
200550027 2642.00-00 Inclusion Ratio 12/16/2005
200550027 9100.00-00 Extension of Time for Making Certain Elections 12/16/2005
200550026 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 12/16/2005
200550025 985.00-00 Functional Currency 12/16/2005
200550024 1362.01-03 Late Elections 12/16/2005
200550023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2005
200550022 1362.01-03 Late Elections 12/16/2005
200550021 302.00-00 Distributions in Redemption of Stock 12/16/2005
200550021 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 12/16/2005
200550020 1362.01-03 Late Elections 12/16/2005
200550019 1362.01-03 Late Elections 12/16/2005
200550018 1362.01-03 Late Elections 12/16/2005
200550017 985.00-00 Functional Currency 12/16/2005