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
200207018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/15/2002
200207018 2601.03-01 Irrevocable Trusts 02/15/2002
200207017 1362.04-00 Inadvertent Terminations 02/15/2002
200207016 468A.00-00 Special Rules for Decommissioning Cost 02/15/2002
200207015 1366.00-00 Pass-Thru of Items to Shareholders 02/15/2002
200207015 1377.02-00 Post-termination Transition Period 02/15/2002
200207014 382.07-03 Equity Structure Shift 02/15/2002
200207013 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 02/15/2002
200207012 861.08-05 Research and Experimental Expenditures -- Allocation 02/15/2002
200207012 861.08-06 Research and Experimental Expenditures -- Apportionment -- Sales Method 02/15/2002
200207012 861.08-07 Research and Experimental Expenditures -- Apportionment -- Gross Income Method 02/15/2002
200207012 861.15-00 Allocation Apportionment of Research and Experimental Expenditures (In General) 02/15/2002
200207011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 02/15/2002
200207010 142.08-00 Qualified Hazardous Waste Facilities 02/15/2002
200207010 142.11-00 Solid Waste Disposal Facility 02/15/2002
200207009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/15/2002
200207008 1362.01-03 Late Elections 02/15/2002
200207007 671.04-00 Method of Reporting 02/15/2002
200207006 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 02/15/2002
200207006 197.00-00 Amortization of Goodwill & Certain Other Intangibles 02/15/2002
200207006 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 02/15/2002
200207005 424.01-00 Modification, Extension or Renewal of Options 02/15/2002
200207004 41.01-00 Alternative Incremental Credit 02/15/2002
200207003 861.09-06 Asset Method of Apportionment 02/15/2002
200207002 382.01-00 General Rule 02/15/2002