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
200827034 263A.08-00 Interest Capitalization 07/04/2008
200827034 263A.08-01 Designated Property 07/04/2008
200827034 263A.10-00 Unit of Property 07/04/2008
200827033 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/04/2008
200827032 856.00-00 Definition of Real Estate Investment Trust 07/04/2008
200827032 9100.00-00 Extension of Time for Making Certain Elections 07/04/2008
200827031 9100.00-00 Extension of Time for Making Certain Elections 07/04/2008
200827031 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/04/2008
200827030 215.00-00 Alimony, etc., Payments 07/04/2008
200827029 1362.04-00 Inadvertent Terminations 07/04/2008
200827028 1362.04-00 Inadvertent Terminations 07/04/2008
200827027 7701.00-00 Definitions 07/04/2008
200827027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/04/2008
200827026 1362.01-03 Late Elections 07/04/2008
200827025 9100.00-00 Extension of Time for Making Certain Elections 07/04/2008
200827025 1362.01-03 Late Elections 07/04/2008
200827024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/04/2008
200827023 148.00-00 Arbitrage 07/04/2008
200827023 148.02-01 Investment Property 07/04/2008
200827023 141.00-00 Private Activity Bond; Qualified Bond 07/04/2008
200827022 7704.03-00 Qualifying Income 07/04/2008
200827021 7701.00-00 Definitions 07/04/2008
200827021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/04/2008
200827020 754.02-00 Timeliness of Election 07/04/2008
200827020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/04/2008