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
200027024 9100.09-00 Section 442; Accounting Periods 07/07/2000
200027023 1362.01-03 Late Elections 07/07/2000
200027022 9100.09-00 Section 442; Accounting Periods 07/07/2000
200027021 882.07-00 Interest deductions 07/07/2000
200027021 884.09-00 Branch - Level Interest Tax 07/07/2000
200027020 1362.01-03 Late Elections 07/07/2000
200027019 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/07/2000
200027018 882.07-03 Branch/Book 07/07/2000
200027018 884.10-10 Definition of Interest Paid by a U. S. Trade or Business 07/07/2000
200027017 7518.00-00 Tax Incentives Relating to Merchant Marine Capital Construction Costs 07/07/2000
200027016 2511.04-00 Gifts Indirectly Made 07/07/2000
200027015 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 07/07/2000
200027014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/07/2000
200027013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/07/2000
200027012 162.36-08 Stock Options 07/07/2000
200027011 9100.09-00 Section 442; Accounting Periods 07/07/2000
200027010 9100.00-00 Extension of Time for Making Certain Elections 07/07/2000
200027009 2632.00-00 Special Rules for Allocation of GST Exemption 07/07/2000
200027008 845.00-00 Certain Reinsurance Agreements 07/07/2000
200027008 482.00-00 Allocation of Income and Deductions Among Taxpayers 07/07/2000
200027007 43.02-01 Tertiary Recovery Method 07/07/2000
200027006 6213.07-01 Mathematical or Clerical Errors 07/07/2000
200027005 882.04-00 Allocation of Deductions 07/07/2000
200027004 44.62-00 Eligible Access Expenditures 07/07/2000
200027003 338.01-02 Time in which Election must be made 07/07/2000

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