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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编号 UILC 主题 发布日期
201212013 4975.00-00 Tax on Prohibited Transactions 03/23/2012
201212012 887.00-00 Imposition of Tax On Gross Transportation Income Of Nonresident Aliens and Foreign Corporations 03/23/2012
201212011 4980B.00-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00|et. seq.) 03/23/2012
201212010 170.14-00 Qualified Conservation Contribution 03/23/2012
201212009 170.14-00 Qualified Conservation Contribution 03/23/2012
201212008 9114.03-20 Italy 03/23/2012
201212007 108.01-00 Exclusion From Gross Income 03/23/2012
201212007 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212007 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212006 108.01-00 Exclusion From Gross Income 03/23/2012
201212006 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212006 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212005 108.01-00 Exclusion From Gross Income 03/23/2012
201212005 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212005 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212004 108.01-00 Exclusion From Gross Income 03/23/2012
201212004 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212004 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212003 108.01-00 Exclusion From Gross Income 03/23/2012
201212003 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212003 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212002 108.01-00 Exclusion From Gross Income 03/23/2012
201212002 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212002 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212001 351.00-00 Transfer to Corporation Controlled by Transferor 03/23/2012