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
200246018 9100.00-00 Extension of Time for Making Certain Elections 11/15/2002
200246017 1362.04-00 Inadvertent Terminations 11/15/2002
200246016 451.13-04 Goods (1.451-5) 11/15/2002
200246015 1033.00-00 Involuntary Conversion 11/15/2002
200246014 707.00-00 Transactions Between Partner and Partnership 11/15/2002
200246014 752.00-00 Treatment of Certain Liabilities 11/15/2002
200246014 701.00-00 Partners, Not Partnerships, Subject to Tax 11/15/2002
200246013 468A.06-03 Disposition of Interest 11/15/2002
200246012 468A.00-00 Special Rules for Decommissioning Cost 11/15/2002
200246011 1362.01-03 Late Elections 11/15/2002
200246010 1362.00-00 Election by Small Business Corporation 11/15/2002
200246009 1362.04-00 Inadvertent Terminations 11/15/2002
200246008 1362.01-03 Late Elections 11/15/2002
200246007 1362.01-03 Late Elections 11/15/2002
200246006 168.20-00 Classification of Property 11/15/2002
200246006 446.04-17 Change in Method of Accounting for Depreciation 11/15/2002
200246005 1362.01-03 Late Elections 11/15/2002
200246004 1362.01-03 Late Elections 11/15/2002
200246003 61.28-02 Compensatory, Punitive, etc., Damages 11/15/2002
200246003 61.39-00 Who is the Taxpayer 11/15/2002
200246003 212.09-00 Legal And Accounting Expense 11/15/2002
200246003 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 11/15/2002
200246002 09.13.00-00 BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) 11/15/2002
200246002 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 11/15/2002
200246002 09.13.03-00 BANK.CODE CASES: Ch.13: Effect of confirmation(1327) 11/15/2002

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