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
200301027 2632.01-00 Time and Manner of Allocation 01/03/2003
200301027 9100.00-00 Extension of Time for Making Certain Elections 01/03/2003
200301026 382.02-05 Closing of the Books 01/03/2003
200301025 115.00-00 Income of States, Municipalities, etc. 01/03/2003
200301025 170.09-01 United States, States, Political Subdivisions, Etc. 01/03/2003
200301024 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/03/2003
200301023 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/03/2003
200301022 4976.01-00 Disqualified Benefits 01/03/2003
200301021 338.01-02 Time in which Election must be made 01/03/2003
200301021 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/03/2003
200301020 61.00-00 Gross Income v. Not Gross Income 01/03/2003
200301020 664.00-00 Charitable Remainder Trusts 01/03/2003
200301020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/03/2003
200301020 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/03/2003
200301019 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003
200301019 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003
200301019 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003
200301019 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003
200301018 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003
200301018 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003
200301018 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003
200301018 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003
200301017 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003
200301017 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003
200301017 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003

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