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
201302022 444.04-00 Termination of Election 01/11/2013
201302022 7519.02-00 Timely Payments 01/11/2013
201302021 139D.00-00 Indian Health Care Benefits 01/11/2013
201302020 1295.02-02 Retroactive Elections 01/11/2013
201302019 1295.02-02 Retroactive Elections 01/11/2013
201302018 263A.03-02 Indirect Costs 01/11/2013
201302017 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 01/11/2013
201302017 199.03-00 Domestic Production Gross Receipts (DPGR) 01/11/2013
201302017 263A.08-00 Interest Capitalization 01/11/2013
201302017 263A.08-01 Designated Property 01/11/2013
201302016 72.19-00 Required Distributions Where Holder Dies 01/11/2013
201302016 72.19-01 Exceptions 01/11/2013
201302015 72.19-00 Required Distributions Where Holder Dies 01/11/2013
201302015 72.19-01 Exceptions 01/11/2013
201302014 9100.01-00 Section 42; Low-Income Housing Credit 01/11/2013
201302013 1362.01-03 Late Elections 01/11/2013
201302012 7701.00-00 Definitions 01/11/2013
201302012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2013
201302011 1295.02-02 Retroactive Elections 01/11/2013
201302010 1295.02-02 Retroactive Elections 01/11/2013
201302009 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/11/2013
201302008 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 01/11/2013
201302007 167.19-00 Date Property Placed in Service 01/11/2013
201302006 1361.00-00 Definitions 01/11/2013
201302006 1361.03-02 Qualified Subchapter S Trusts 01/11/2013

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