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
201114015 162.04-02 Insurance 04/08/2011
201114015 162.04-03 Capture Insurance 04/08/2011
201114015 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/08/2011
201114014 337.16-02 Allowable Worthless Stock Loss 04/08/2011
201114014 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 04/08/2011
201114014 9100.22-00 Other 04/08/2011
201114014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/08/2011
201114013 337.16-02 Allowable Worthless Stock Loss 04/08/2011
201114013 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 04/08/2011
201114013 9100.22-00 Other 04/08/2011
201114013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/08/2011
201114012 9100.00-00 Extension of Time for Making Certain Elections 04/08/2011
201114012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/08/2011
201114012 7701.00-00 Definitions 04/08/2011
201114011 754.02-00 Timeliness of Election 04/08/2011
201114011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/08/2011
201114010 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 04/08/2011
201114010 103.02-00 State and Local 04/08/2011
201114010 103.02-01 Political Subdivisions 04/08/2011
201114010 150.00-00 Definitions and Special Rules 04/08/2011
201114010 150.01-00 General Rules 04/08/2011
201114009 1362.04-00 Inadvertent Terminations 04/08/2011
201114008 9100.01-00 Section 42; Low-Income Housing Credit 04/08/2011
201114008 42.07-00 Qualified Low-Income Housing Project 04/08/2011
201114008 142.04-00 Qualified Residential Rental Project 04/08/2011

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