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
200302020 1362.01-03 Late Elections 01/10/2003
200302019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2003
200302018 na (pulled) 01/10/2003
200302017 2632.01-00 Time and Manner of Allocation 01/10/2003
200302017 9100.00-00 Extension of Time for Making Certain Elections 01/10/2003
200302016 162.04-02 Insurance 01/10/2003
200302015 457.05-03 Tax Exempt Organization 01/10/2003
200302014 1504.00-00 Definitions 01/10/2003
200302013 468A.00-00 Special Rules for Decommissioning Cost 01/10/2003
200302013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/10/2003
200302013 1012.06-00 Liabilities Assumed as Purchase Price 01/10/2003
200302013 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/10/2003
200302012 468A.00-00 Special Rules for Decommissioning Cost 01/10/2003
200302012 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/10/2003
200302012 1012.06-00 Liabilities Assumed as Purchase Price 01/10/2003
200302012 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/10/2003
200302011 468A.00-00 Special Rules for Decommissioning Cost 01/10/2003
200302011 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/10/2003
200302011 1012.06-00 Liabilities Assumed as Purchase Price 01/10/2003
200302011 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/10/2003
200302010 468A.00-00 Special Rules for Decommissioning Cost 01/10/2003
200302010 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/10/2003
200302010 1012.06-00 Liabilities Assumed as Purchase Price 01/10/2003
200302010 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/10/2003
200302009 468A.00-00 Special Rules for Decommissioning Cost 01/10/2003