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
200151028 1362.01-03 Late Elections 12/21/2001
200151027 9100.09-00 Section 442; Accounting Periods 12/21/2001
200151027 444.03-00 Procedural Requirements for Making Election 12/21/2001
200151026 1362.01-03 Late Elections 12/21/2001
200151025 1362.01-03 Late Elections 12/21/2001
200151024 1362.01-03 Late Elections 12/21/2001
200151023 1362.01-03 Late Elections 12/21/2001
200151022 1362.01-03 Late Elections 12/21/2001
200151021 1362.01-03 Late Elections 12/21/2001
200151020 1362.01-03 Late Elections 12/21/2001
200151019 925.01-01 Election of Grouping 12/21/2001
200151018 9999.98-00 Not Able to Identify Under Present List 12/21/2001
200151017 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/21/2001
200151016 3231.01-00 Employers v. Not Employers 12/21/2001
200151015 170.09-01 United States, States, Political Subdivisions, Etc. 12/21/2001
200151014 61.29-00 Agents--Conduits 12/21/2001
200151013 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/21/2001
200151012 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/21/2001
200151011 83.05-00 Applicability of Section 12/21/2001
200151011 166.01-00 Basis 12/21/2001
200151011 167.14-00 All Industries ISP - Amortization of Order Backlog (Inventory) 12/21/2001
200151011 263.21-00 Interest and Carrying Costs - Straddles 12/21/2001
200151011 1092.09-00 Hedging Transactions 12/21/2001
200151011 1221.00-00 Capital Asset v. Not a Capital Asset 12/21/2001
200151011 1256.06-01 Property That is Part of a Hedging Transaction 12/21/2001

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