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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200838021 9100.00-00 Extension of Time for Making Certain Elections 09/19/2008
200838020 9100.00-00 Extension of Time for Making Certain Elections 09/19/2008
200838019 754.02-00 Timeliness of Election 09/19/2008
200838019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/19/2008
200838018 7702.00-00 Life Insurance Contract Defined 09/19/2008
200838018 7702.20-00 Correction of Errors 09/19/2008
200838017 468A.00-00 Special Rules for Decommissioning Cost 09/19/2008
200838016 1362.04-00 Inadvertent Terminations 09/19/2008
200838015 7701.00-00 Definitions 09/19/2008
200838015 9100.00-00 Extension of Time for Making Certain Elections 09/19/2008
200838014 7701.00-00 Definitions 09/19/2008
200838014 9100.00-00 Extension of Time for Making Certain Elections 09/19/2008
200838013 42.00-00 Low-Income Housing Credit 09/19/2008
200838012 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 09/19/2008
200838012 9100.10-01 Accounting Methods 09/19/2008
200838011 1382.00-00 Taxable Income of Cooperatives 09/19/2008
200838011 199.06-00 Agricultural and Horticultural Cooperatives 09/19/2008
200838010 1362.01-03 Late Elections 09/19/2008
200838009 1362.01-03 Late Elections 09/19/2008
200838008 1388.00-00 Definitions; Special Rules 09/19/2008
200838008 501.12-03 Mutual or Cooperative Electric Companies 09/19/2008
200838007 897.03-00 U.S. Real Property Holding Corporation 09/19/2008
200838006 754.02-00 Timeliness of Election 09/19/2008
200838006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/19/2008
200838005 2632.01-00 Time and Manner of Allocation 09/19/2008

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