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
200018032 338.01-02 Time in which Election must be made 05/05/2000
200018032 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/05/2000
200018031 1362.00-00 Election by Small Business Corporation 05/05/2000
200018030 1362.01-03 Late Elections 05/05/2000
200018029 1362.01-03 Late Elections 05/05/2000
200018028 167.05-08 Unit of Production 05/05/2000
200018028 446.04-17 Change in Method of Accounting for Depreciation 05/05/2000
200018027 864.02-06 Deferred Payments 05/05/2000
200018027 864.02-07 Property Formerly Used in U.S. Business 05/05/2000
200018027 884.11-00 Tax on Excess Interest 05/05/2000
200018027 882.07-00 Interest deductions 05/05/2000
200018026 41.00-00 Credit for Increasing Research Activities 05/05/2000
200018025 6601.02-01 Starting Date (Avon Products) 05/05/2000
200018024 1362.01-03 Late Elections 05/05/2000
200018023 1362.00-00 Election by Small Business Corporation 05/05/2000
200018022 42.10-00 Recapture of Credit 05/05/2000
200018021 121.01-02 Ownership 05/05/2000
200018020 2511.00 Transfers in General (Gift v. Not a Gift) 05/05/2000
200018020 2031.00-00 Definition 05/05/2000
200018020 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 05/05/2000
200018019 1502.20-00 Loss Disallowance Rule 05/05/2000
200018018 448.02-01 Requirement of Registration 05/05/2000
200018017 446.04-01 Correction of Method or Error 05/05/2000
200018016 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 05/05/2000
200018015 6103.11-00 Disclosure for Tax Administration Purpose 05/05/2000

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