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
201451012 9100.22-00 Other 12/19/2014
201451011 468A.01-00 In General 12/19/2014
201451010 9100.10-00 Section 446 12/19/2014
201451010 9100.10-01 Accounting Methods 12/19/2014
201451009 1504.00-00 Definitions 12/19/2014
201451008 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451007 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 12/19/2014
201451006 108.00-00 Income From Discharge of Indebtedness 12/19/2014
201451006 108.01-00 Exclusion From Gross Income 12/19/2014
201451006 108.02-00 Reduction of Tax Attributes 12/19/2014
201451006 108.02-01 Election to Reduce Basis of Depreciable Property First 12/19/2014
201451006 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/19/2014
201451005 2601.00-00 Tax On Generation Skipping Transfers 12/19/2014
201451004 165.00-00 Deductions For Losses 12/19/2014
201451004 453.00-00 Installment Method (Available v. Not Available) 12/19/2014
201451003 483.02-01 Indefinite as to Time, Liability, or Amount (Contingent) 12/19/2014
201451002 7704.03-00 Qualifying Income 12/19/2014
201451001 1362.04-00 Inadvertent Terminations 12/19/2014
201451000 6110.00-00 Index for Public Inspection of Written Determination 12/19/2014
201450037 408.03-00 Rollover Contributions 12/12/2014
201450036 408.03-00 Rollover Contributions 12/12/2014
201450035 408.03-00 Rollover Contributions 12/12/2014
201450034 408.03-00 Rollover Contributions 12/12/2014
201450033 4945.04-04 Grants to Individuals 12/12/2014