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
201046015 1256.01-00 Treatment of Gain or Loss on Section 1256 Contracts 11/19/2010
201046015 1256.05-02 Identification of Transaction as Hedging 11/19/2010
201046015 446.33-00 Hedging transactions 11/19/2010
201046014 42.00-00 Low-Income Housing Credit 11/19/2010
201046013 61.00.00-00 PAYMENT 11/19/2010
201046013 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/19/2010
201046013 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 11/19/2010
201046012 7701.00-00 Definitions 11/19/2010
201046011 1362.00-00 Election by Small Business Corporation 11/19/2010
201046011 1362.02-00 Termination of Election 11/19/2010
201046011 1362.02-03 Passive Investment Income 11/19/2010
201046011 1362.04-00 Inadvertent Terminations 11/19/2010
201046010 4251.00-00 Communications Tax (Taxable v. Not Taxable) 11/19/2010
201046009 460.02-01 Look-Back Method 11/19/2010
201046008 7702.00-00 Life Insurance Contract Defined 11/19/2010
201046008 7702.02-00 Cash Value Accumulation Test 11/19/2010
201046008 7702.17-00 Change in Benefits During First 15 Years 11/19/2010
201046007 59.00-00 Other Definitions and Special Rules 11/19/2010
201046007 9100.00-00 Extension of Time for Making Certain Elections 11/19/2010
201046006 1362.01-03 Late Elections 11/19/2010
201046005 1362.04-00 Inadvertent Terminations 11/19/2010
201046004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/19/2010
201046003 7701.00-00 Definitions 11/19/2010
201046002 9100.10-01 Accounting Methods 11/19/2010
201046001 1382.00-00 Taxable Income of Cooperatives 11/19/2010