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
200541030 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/14/2005
200541030 9100.00-00 Extension of Time for Making Certain Elections 10/14/2005
200541029 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 10/14/2005
200541029 9100.10-01 Accounting Methods 10/14/2005
200541028 1362.04-00 Inadvertent Terminations 10/14/2005
200541027 1362.01-03 Late Elections 10/14/2005
200541026 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/14/2005
200541025 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/14/2005
200541024 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/14/2005
200541023 1362.04-00 Inadvertent Terminations 10/14/2005
200541022 468A.04-02 Revised Schedules 10/14/2005
200541021 9100.22-00 Other 10/14/2005
200541021 1503.04-00 Dual Consolidated Loss 10/14/2005
200541020 1362.04-00 Inadvertent Terminations 10/14/2005
200541019 7701.00-00 Definitions 10/14/2005
200541019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541018 7701.00-00 Definitions 10/14/2005
200541018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541017 7701.00-00 Definitions 10/14/2005
200541017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541016 7701.00-00 Definitions 10/14/2005
200541016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541015 7701.00-00 Definitions 10/14/2005
200541015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541014 7701.00-00 Definitions 10/14/2005