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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숫자 UILC 주제 출시일
200301017 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003
200301016 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003
200301016 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003
200301016 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003
200301016 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003
200301015 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003
200301015 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003
200301015 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003
200301015 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003
200301014 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003
200301014 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003
200301014 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003
200301014 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003
200301013 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003
200301013 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003
200301013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003
200301013 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003
200301012 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003
200301012 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003
200301012 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003
200301012 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003
200301011 355.01-01 Split-Off 01/03/2003
200301011 368.04-00 Assets for Control of Transferee (Type "D") 01/03/2003
200301010 118.01-02 Nonshareholder Contributions 01/03/2003
200301010 118.02-00 Contributions in Aid of Construction 01/03/2003