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
201451022 1295.02-02 Retroactive Elections 12/19/2014
201451021 1295.02-02 Retroactive Elections 12/19/2014
201451020 1295.02-02 Retroactive Elections 12/19/2014
201451019 1362.01-00 Eligible v. Ineligible 12/19/2014
201451019 1362.04-00 Inadvertent Terminations 12/19/2014
201451018 42.00-00 Low-Income Housing Credit 12/19/2014
201451017 1362.04-00 Inadvertent Terminations 12/19/2014
201451016 1362.01-00 Eligible v. Ineligible 12/19/2014
201451016 1362.04-00 Inadvertent Terminations 12/19/2014
201451015 382.07-05 Segregation Rules 12/19/2014
201451014 165.00-00 Deductions For Losses 12/19/2014
201451013 468A.01-00 In General 12/19/2014
201451012 9100.22-00 Other 12/19/2014
201451011 468A.01-00 In General 12/19/2014
201451010 9100.10-00 Section 446 12/19/2014
201451010 9100.10-01 Accounting Methods 12/19/2014
201451009 1504.00-00 Definitions 12/19/2014
201451008 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451007 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 12/19/2014
201451006 108.00-00 Income From Discharge of Indebtedness 12/19/2014
201451006 108.01-00 Exclusion From Gross Income 12/19/2014
201451006 108.02-00 Reduction of Tax Attributes 12/19/2014
201451006 108.02-01 Election to Reduce Basis of Depreciable Property First 12/19/2014
201451006 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/19/2014