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
200136019 3121.02-00 Employment 09/07/2001
200136019 3306.03-00 Employment 09/07/2001
200136018 9100.20-00 Section 1502; Election to File Consolidated Return 09/07/2001
200136018 1502.75-00 Filing Requirements 09/07/2001
200136017 1362.01-03 Late Elections 09/07/2001
200136016 1362.00-00 Election by Small Business Corporation 09/07/2001
200136015 1362.00-00 Election by Small Business Corporation 09/07/2001
200136014 1362.01-03 Late Elections 09/07/2001
200136013 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2001
200136012 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2001
200136011 7701.20-00 Indian Tribal Government 09/07/2001
200136010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/07/2001
200136009 6901.05-00 Definition of Transferee 09/07/2001
200136008 61.29-00 Agents--Conduits 09/07/2001
200136008 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 09/07/2001
200136007 446.04-17 Change in Method of Accounting for Depreciation 09/07/2001
200136006 81.02.00 TRANSFEREES AND FRAUDULENT CONVEYANCES: Assumption by contract 09/07/2001
200136005 6402.00-00 Authority to Make Credits or Refunds 09/07/2001
200136005 6611.00-00 Interest on Overpayments (Interest v. No Interest) 09/07/2001
200136004 9999.98-00 Not Able to Identify Under Present List 09/07/2001
200136003 83.08-00 Deduction by Employer 09/07/2001
200136002 172.07-00 Deferred Statutory or Tort Liability Losses 09/07/2001
200136001 1502.14-00 Stock, Bonds, and Other Obligations of Members 09/07/2001
200136001 1502.76-00 Taxable Year of Members of Group 09/07/2001
200136001 1502.75-10 When Group Remains in Existence 09/07/2001

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