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
200821032 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/23/2008
200821032 163.00-00 Interest 05/23/2008
200821032 167.15-03 Equitable Ownership and Financing Arrangements 05/23/2008
200821031 147.00-00 Other Requirements Applicable to Certain Private Activity Bonds 05/23/2008
200821031 147.06-00 Public Approval Requirement 05/23/2008
200821030 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/23/2008
200821030 9100.00-00 Extension of Time for Making Certain Elections 05/23/2008
200821029 9100.01-00 Section 42; Low-Income Housing Credit 05/23/2008
200821029 42.00-00 Low-Income Housing Credit 05/23/2008
200821028 9100.01-00 Section 42; Low-Income Housing Credit 05/23/2008
200821028 42.00-00 Low-Income Housing Credit 05/23/2008
200821027 9100.01-00 Section 42; Low-Income Housing Credit 05/23/2008
200821027 42.00-00 Low-Income Housing Credit 05/23/2008
200821026 7701.00-00 Definitions 05/23/2008
200821026 9100.00-00 Extension of Time for Making Certain Elections 05/23/2008
200821025 263.16-00 Election to Deduct or Capitalize Certain Expenditures 05/23/2008
200821025 9100.00-00 Extension of Time for Making Certain Elections 05/23/2008
200821024 61.30-03 Anticipatory Assignment of Income 05/23/2008
200821023 1502.21-00 Consolidated Net Operating Loss Deduction 05/23/2008
200821023 9100.22-00 Other 05/23/2008
200821022 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 05/23/2008
200821021 7704.03-00 Qualifying Income 05/23/2008
200821020 985.01-00 Functional Currency of a QBU 05/23/2008
200821020 985.03-00 Change in Functional Currency 05/23/2008
200821019 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/23/2008