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
201338010 42.00-00 Low-Income Housing Credit 09/20/2013
201338009 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338008 1362.01-03 Late Elections 09/20/2013
201338007 108.00-00 Income From Discharge of Indebtedness 09/20/2013
201338007 108.01-00 Exclusion From Gross Income 09/20/2013
201338007 108.02-00 Reduction of Tax Attributes 09/20/2013
201338007 108.02-01 Election to Reduce Basis of Depreciable Property First 09/20/2013
201338007 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338006 1362.01-03 Late Elections 09/20/2013
201338005 61.00-00 Gross Income v. Not Gross Income 09/20/2013
201338005 817.00-00 Treatment of Variable Contracts 09/20/2013
201338004 817.00-00 Treatment of Variable Contracts 09/20/2013
201338003 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/20/2013
201338002 2642.00-00 Inclusion Ratio 09/20/2013
201338002 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338001 7704.03-00 Qualifying Income 09/20/2013
201337019 412.06-00 Minimum Funding Waiver 09/13/2013
201337018 501.07-01 Profit v. Not for Profit 09/13/2013
201337017 501.32-00 Income Inures v. does Not Inure to Private Individual 09/13/2013
201337017 501.03-18 Prevention of Cruelty Groups 09/13/2013
201337016 6224.01-00 Partner May Waive Rights 09/13/2013
201337015 6901.00-00 Transferred Assets (See 9113.00-00) 09/13/2013
201337014 7704.03-00 Qualifying Income 09/13/2013
201337013 168.36-00 Lease Term (R 1986) 09/13/2013
201337012 7701.25-04 Terminal Rental Adjustment Clause 09/13/2013