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
200243022 468A.00-00 Special Rules for Decommissioning Cost 10/25/2002
200243022 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/25/2002
200243022 1012.06-00 Liabilities Assumed as Purchase Price 10/25/2002
200243022 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 10/25/2002
200243021 61.28-02 Compensatory, Punitive, etc., Damages 10/25/2002
200243021 104.03-00 Damages 10/25/2002
200243020 861.15-00 Allocation Apportionment of Research and Experimental Expenditures (In General) 10/25/2002
200243019 6411.00-00 Tentative Carryback and Refund Adjustments 10/25/2002
200243019 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/25/2002
200243018 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243017 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243016 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243015 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243014 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243013 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243012 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243011 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243010 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243009 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243008 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243007 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243006 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243005 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243004 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243003 1441.01-02 Liability of Withholding Agent 10/25/2002

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