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
200044006 6212.01-01 Joint Liability 11/03/2000
200044005 42.00-00 Low-Income Housing Credit 11/03/2000
200044005 42.04-00 Eligible Basis 11/03/2000
200044005 42.04-01 New Buildings 11/03/2000
200044005 167.14-11 Other Intangible Property 11/03/2000
200044005 168.00-00 Modified Accelerated Cost Recovery System 11/03/2000
200044005 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 11/03/2000
200044004 42.04-00 Eligible Basis 11/03/2000
200044004 42.04-01 New Buildings 11/03/2000
200044004 168.00-00 Modified Accelerated Cost Recovery System 11/03/2000
200044003 55.01-02 Separate and Parallel System 11/03/2000
200044003 381.01-00 Net Operating Loss Carryovers 11/03/2000
200044002 593.00-00 Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) 11/03/2000
200044001 6413.00-00 Special Rules Applicable to Certain Employment Taxes 11/03/2000
200044001 6402.00-00 Authority to Make Credits or Refunds 11/03/2000
200043055 414.08-00 Church Plan 10/27/2000
200043054 4942.03-05 Qualifying Distribution 10/27/2000
200043054 4942.03-07 Set-Asides 10/27/2000
200043053 507.01-01 Special Rules 10/27/2000
200043053 170.00-00 Charitable, Etc. Contributions and Gifts 10/27/2000
200043052 501.03-08 Educational Organizations 10/27/2000
200043052 509.01-02 Support 10/27/2000
200043052 4945.04-00 Definition of Taxable Expenditure 10/27/2000
200043051 4947.01-00 All Unexpired Interests Devoted to Section 170(c)(2)(B) Purposes 10/27/2000
200043050 4944.03-00 Exception for Program-Related Investments 10/27/2000

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