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
201343021 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/25/2013
201343021 707.02-01 Losses Disallowed 10/25/2013
201343020 1441.02-03 Sale or Exchange of Capital Assets 10/25/2013
201343019 1.11-00 Maximum Capital Gains Rate 10/25/2013
201343019 9114.03-08 Cyprus 10/25/2013
201343018 1362.01-03 Late Elections 10/25/2013
201343017 9100.22-00 Other 10/25/2013
201343017 9114.03-06 Canada 10/25/2013
201343016 1362.00-00 Election by Small Business Corporation 10/25/2013
201343016 1362.04-00 Inadvertent Terminations 10/25/2013
201343015 9100.22-00 Other 10/25/2013
201343014 9100.22-00 Other 10/25/2013
201343014 9114.03-06 Canada 10/25/2013
201343013 104.02-00 Workmen's Compensation 10/25/2013
201343012 381.04-00 Method of Accounting 10/25/2013
201343012 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/25/2013
201343011 9100.22-00 Other 10/25/2013
201343011 992.02-00 Election 10/25/2013
201343010 1362.01-03 Late Elections 10/25/2013
201343009 9100.10-01 Accounting Methods 10/25/2013
201343009 9100.10-00 Section 446 10/25/2013
201343008 9100.10-00 Section 446 9100.10-01|Accounting Methods 10/25/2013
201343007 9100.10-00 Section 446 9100.10-01|Accounting Methods 10/25/2013
201343006 9100.10-00 Section 446 9100.10-01|Accounting Methods 10/25/2013
201343005 614.02-00 Election to Aggregate Separate Operating Mineral Interests in Case of Mines 10/25/2013

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