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
201311021 461.06-01 Accrual Basis 03/15/2013
201311021 461.01-06 Expenditure For Asset Having Long Useful Life 03/15/2013
201311021 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/15/2013
201311020 9100.09-00 Section 442; Accounting Periods 03/15/2013
201311019 9100.09-00 Section 442; Accounting Periods 03/15/2013
201311018 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 03/15/2013
201311017 1362.00-00 Election by Small Business Corporation 03/15/2013
201311017 1362.01-00 Eligible v. Ineligible 03/15/2013
201311017 1362.01-03 Late Elections 03/15/2013
201311017 9100.00-00 Extension of Time for Making Certain Elections 03/15/2013
201311017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2013
201311016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2013
201311015 1362.01-03 Late Elections 03/15/2013
201311014 1296.00-00 Passive Foreign Investment Company 03/15/2013
201311013 7701.00-00 Definitions 03/15/2013
201311013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2013
201311012 9100.10-00 Section 446 9100.10-01|Accounting Methods 03/15/2013
201311011 468A.01-00 In General 03/15/2013
201311010 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/15/2013
201311010 1502.75-00 Filing Requirements 03/15/2013
201311009 9100.00-00 Extension of Time for Making Certain Elections 03/15/2013
201311009 856.07-00 Treatment of Wholly Owned Subsidiaries 03/15/2013
201311009 856.00-00 Definition of Real Estate Investment Trust 03/15/2013
201311008 7701.00-00 Definitions 03/15/2013
201311007 42.00-00 Low-Income Housing Credit 03/15/2013

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