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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編號 UILC 主題 發布日期
200252032 2001.02-00 Determination of Amount of Adjusted Taxable Gifts 12/27/2002
200252032 642.03-00 Charitable Deduction 12/27/2002
200252031 1362.01-03 Late Elections 12/27/2002
200252030 1362.01-03 Late Elections 12/27/2002
200252029 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/27/2002
200252028 167.05-05 Change of Method 12/27/2002
200252028 167.05-06 Income Forecast Method - Section 167(g) 12/27/2002
200252027 1388.00-00 Definitions; Special Rules 12/27/2002
200252026 338.01-02 Time in which Election must be made 12/27/2002
200252026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252025 338.01-02 Time in which Election must be made 12/27/2002
200252025 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252024 338.01-02 Time in which Election must be made 12/27/2002
200252024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252023 338.01-02 Time in which Election must be made 12/27/2002
200252023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252022 338.01-02 Time in which Election must be made 12/27/2002
200252022 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252021 338.01-02 Time in which Election must be made 12/27/2002
200252021 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252020 338.01-02 Time in which Election must be made 12/27/2002
200252020 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252019 338.01-02 Time in which Election must be made 12/27/2002
200252019 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252018 338.01-02 Time in which Election must be made 12/27/2002

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