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
201510034 168.00-00 Modified Accelerated Cost Recovery System 03/06/2015
201510034 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510034 9100.04-00 Section 168; MACRS 03/06/2015
201510033 168.00-00 Modified Accelerated Cost Recovery System 03/06/2015
201510033 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510033 9100.04-00 Section 168; MACRS 03/06/2015
201510032 168.00-00 Modified Accelerated Cost Recovery System 03/06/2015
201510032 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510032 9100.04-00 Section 168; MACRS 03/06/2015
201510031 168.00-00 Modified Accelerated Cost Recovery System 03/06/2015
201510031 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510031 9100.04-00 Section 168; MACRS 03/06/2015
201510030 468A.01-00 In General 03/06/2015
201510029 2632.00-00 Special Rules for Allocation of GST Exemption 03/06/2015
201510029 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510028 7701.00-00 Definitions 03/06/2015
201510028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/06/2015
201510027 9100.04-00 Section 168; MACRS 03/06/2015
201510026 45.00-00 Electricity Produced from Certain Renewable Sources 03/06/2015
201510025 108.01-01 Title 11 Case 03/06/2015
201510025 108.03-00 Meaning of Terms and Special Rules 03/06/2015
201510024 754.02-00 Timeliness of Election 03/06/2015
201510024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/06/2015
201510023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201510023 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015