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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Номер UILC Тема Дата публикации
200811024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/14/2008
200811023 501.07-01 Profit v. Not for Profit 03/14/2008
200811022 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/14/2008
200811021 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/14/2008
200811021 263.14-00 Allocation Between Capital Expenditure and Expense 03/14/2008
200811021 263A.03-00 Capitalization of Costs 03/14/2008
200811021 263A.03-02 Indirect Costs 03/14/2008
200811021 263A.04-00 Allocation Methods 03/14/2008
200811021 263A.07-00 Change in Method of Accounting under Section 263A 03/14/2008
200811020 41.00-00 Credit for Increasing Research Activities 03/14/2008
200811019 864.01-04 Trading in Securities 03/14/2008
200811019 864.02-00 Effectively Connected Income 03/14/2008
200811019 864.02-01 U.S. Source Interest, Dividends, etc. 03/14/2008
200811018 864.01-04 Trading in Securities 03/14/2008
200811018 864.02-00 Effectively Connected Income 03/14/2008
200811018 864.02-01 U.S. Source Interest, Dividends, etc. 03/14/2008
200811017 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 03/14/2008
200811016 165.00-00 Deductions For Losses 03/14/2008
200811015 7701.00-00 Definitions 03/14/2008
200811015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/14/2008
200811014 817.00-00 Treatment of Variable Contracts 03/14/2008
200811013 817.00-00 Treatment of Variable Contracts 03/14/2008
200811012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/14/2008
200811011 9100.00-00 Extension of Time for Making Certain Elections 03/14/2008
200811011 7701.00-00 Definitions 03/14/2008

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