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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编号 UILC 主题 发布日期
201222014 351.00-00 Transfer to Corporation Controlled by Transferor 06/01/2012
201222014 351.02-00 Series of Transactions 06/01/2012
201222013 2642.00-00 Inclusion Ratio 06/01/2012
201222013 9100.00-00 Extension of Time for Making Certain Elections 06/01/2012
201222012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/01/2012
201222012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/01/2012
201222011 168.00-00 Modified Accelerated Cost Recovery System 06/01/2012
201222011 469.00-00 Passive Activity Losses and Credits Limited 06/01/2012
201222011 1038.00-00 Reacquisitions of Real Property in Satisfaction of Indebtedness 06/01/2012
201222010 168.00-00 Modified Accelerated Cost Recovery System 06/01/2012
201222010 469.00-00 Passive Activity Losses and Credits Limited 06/01/2012
201222010 1038.00-00 Reacquisitions of Real Property in Satisfaction of Indebtedness 06/01/2012
201222009 168.00-00 Modified Accelerated Cost Recovery System 06/01/2012
201222009 469.00-00 Passive Activity Losses and Credits Limited 06/01/2012
201222009 1038.00-00 Reacquisitions of Real Property in Satisfaction of Indebtedness 06/01/2012
201222008 168.00-00 Modified Accelerated Cost Recovery System 06/01/2012
201222008 469.00-00 Passive Activity Losses and Credits Limited 06/01/2012
201222008 1038.00-00 Reacquisitions of Real Property in Satisfaction of Indebtedness 06/01/2012
201222007 168.00-00 Modified Accelerated Cost Recovery System 06/01/2012
201222007 469.00-00 Passive Activity Losses and Credits Limited 06/01/2012
201222007 1038.00-00 Reacquisitions of Real Property in Satisfaction of Indebtedness 06/01/2012
201222006 168.00-00 Modified Accelerated Cost Recovery System 06/01/2012
201222006 469.00-00 Passive Activity Losses and Credits Limited 06/01/2012
201222006 1038.00-00 Reacquisitions of Real Property in Satisfaction of Indebtedness 06/01/2012
201222005 642.03-06 Pooled Income Funds 06/01/2012