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
201505036 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/30/2015
201505036 861.09-06 Asset Method of Apportionment 01/30/2015
201505036 861.09-07 Fair Market Value Method 01/30/2015
201505035 301.00-00 Distributions of Property 01/30/2015
201505035 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 01/30/2015
201505035 305.03-00 Distributions in Lieu of Money 01/30/2015
201505034 1362.04-00 Inadvertent Terminations 01/30/2015
201505033 168.00-00 Modified Accelerated Cost Recovery System 01/30/2015
201505033 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505033 9100.04-00 Section 168; MACRS 01/30/2015
201505032 168.00-00 Modified Accelerated Cost Recovery System 01/30/2015
201505032 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505032 9100.04-00 Section 168; MACRS 01/30/2015
201505031 168.00-00 Modified Accelerated Cost Recovery System 01/30/2015
201505031 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505031 9100.04-00 Section 168; MACRS 01/30/2015
201505030 168.00-00 Modified Accelerated Cost Recovery System 01/30/2015
201505030 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505030 9100.04-00 Section 168; MACRS 01/30/2015
201505029 168.00-00 Modified Accelerated Cost Recovery System 01/30/2015
201505029 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505029 9100.04-00 Section 168; MACRS 01/30/2015
201505028 362.00-00 Basis to Corporations 01/30/2015
201505028 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 01/30/2015
201505028 9100.22-00 Other 01/30/2015