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
200946041 3121.00-00 Definitions 11/13/2009
200946040 4975.00-00 Tax on Prohibited Transactions 11/13/2009
200946039 1311.00-00 Correction of Error 11/13/2009
200946038 7605.01-00 Restrictions on Examination of Taxpayer 11/13/2009
200946037 199.04-00 Costs Allocable to Domestic Production Gross Receipts 11/13/2009
200946037 199263A.03-00 (blank) 11/13/2009
200946037 263A.03-02 Indirect Costs 11/13/2009
200946036 851.02-00 Gross Income Requirement 11/13/2009
200946035 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 11/13/2009
200946035 263A.02-03 Research and Experimental Expenditures 11/13/2009
200946035 263A.04-04 Administrative, Service, or Support Activities Allocation Methods 11/13/2009
200946034 1295.02-02 Retroactive Elections 11/13/2009
200946033 1362.01-03 Late Elections 11/13/2009
200946032 1362.04-00 Inadvertent Terminations 11/13/2009
200946031 9100.10-01 Accounting Methods 11/13/2009
200946030 7701.00-00 Definitions 11/13/2009
200946030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2009
200946029 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 11/13/2009
200946029 1502.75-00 Filing Requirements 11/13/2009
200946028 115.00-00 Income of States, Municipalities, etc. 11/13/2009
200946027 2652.01-02 Special Election for QTIP 11/13/2009
200946027 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
200946026 1362.04-00 Inadvertent Terminations 11/13/2009
200946025 1362.04-00 Inadvertent Terminations 11/13/2009
200946024 1362.04-00 Inadvertent Terminations 11/13/2009