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
200029025 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/21/2000
200029024 338.01-02 Time in which Election must be made 07/21/2000
200029024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/21/2000
200029023 338.01-02 Time in which Election must be made 07/21/2000
200029023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/21/2000
200029022 468A.01-01 Election of Application of 468A 07/21/2000
200029021 468A.01-01 Election of Application of 468A 07/21/2000
200029020 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/21/2000
200029019 9100.09-00 Section 442; Accounting Periods 07/21/2000
200029018 163.06-00 Qualified Residence Interest 07/21/2000
200029017 29.01-00 Allowance of Credit 07/21/2000
200029016 1362.01-03 Late Elections 07/21/2000
200029015 41.01-00 Alternative Incremental Credit 07/21/2000
200029014 1502.20-00 Loss Disallowance Rule 07/21/2000
200029014 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/21/2000
200029013 83.08-00 Deduction by Employer 07/21/2000
200029012 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 07/21/2000
200029012 9100.20-00 Section 1502; Election to File Consolidated Return 07/21/2000
200029011 471.07-00 Inventories of Miners and Manufacturers 07/21/2000
200029011 925.01-00 Computation of Transfer Pricing 07/21/2000
200029010 162.04-03 Capture Insurance 07/21/2000
200029009 6330.00-00 Collection Due Process - Levy 07/21/2000
200029008 6695.00-00 Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons 07/21/2000
200029008 7216.20-00 Permitted Disclosures Without Taxpayer Consent 07/21/2000
200029008 7602.08-00 Use of Summons 07/21/2000

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