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
200301009 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003
200301009 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003
200301009 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003
200301009 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003
200301008 141.00-00 Private Activity Bond; Qualified Bond 01/03/2003
200301007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003
200301006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003
200301005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003
200301004 707.01-00 Not in Capacity as Partner 01/03/2003
200301003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003
200301002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003
200301001 9100.09-00 Section 442; Accounting Periods 01/03/2003
200252099 412.06-00 Minimum Funding Waiver 12/27/2002
200252098 4945.00-00 Excise Taxes on Taxable Expenditures 12/27/2002
200252097 401.06-00 Required Distributions 12/27/2002
200252096 512.09-01 General 12/27/2002
200252096 664.00-00 Charitable Remainder Trusts 12/27/2002
200252095 414.08-00 Church Plan 12/27/2002
200252094 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/27/2002
200252093 401.10-04 Domestic Relations Orders 12/27/2002
200252092 4941.04-00 Definition of Self-Dealing 12/27/2002
200252091 263.03-02 Repair v. Permanent Improvement 12/27/2002
200252090 1362.01-03 Late Elections 12/27/2002
200252089 1362.01-03 Late Elections 12/27/2002
200252088 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/27/2002

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