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
200711015 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/16/2007
200711015 165.00-00 Deductions For Losses 03/16/2007
200711015 167.00-00 Depreciation 03/16/2007
200711015 168.00-00 Modified Accelerated Cost Recovery System 03/16/2007
200711015 468.00-00 Special Rules for Mining and Solid Waste Reclamation and Closing Costs 03/16/2007
200711014 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/16/2007
200711014 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/16/2007
200711014 1035.00-00 Exchanges of Insurance Policies 03/16/2007
200711013 7701.00-00 Definitions 03/16/2007
200711013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711012 7701.00-00 Definitions 03/16/2007
200711012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711011 7701.00-00 Definitions 03/16/2007
200711011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711010 7701.00-00 Definitions 03/16/2007
200711010 9100.00-00 Extension of Time for Making Certain Elections 03/16/2007
200711009 7701.00-00 Definitions 03/16/2007
200711009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711008 7701.00-00 Definitions 03/16/2007
200711008 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711007 9100.22-00 Other 03/16/2007
200711007 1503.04-04 Dual Resident Corporation 03/16/2007
200711006 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 03/16/2007
200711005 2056.07-01 Effective Election 03/16/2007
200711005 2642.00-00 Inclusion Ratio 03/16/2007