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
200517030 162.00-00 Trade or Business (Deductible v. Not Deductible) 04/29/2005
200517030 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/29/2005
200517029 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 04/29/2005
200517028 1295.02-02 Retroactive Elections 04/29/2005
200517027 453.08-01 Election After Revocation 04/29/2005
200517027 9100.22-00 Other 04/29/2005
200517026 1362.01-03 Late Elections 04/29/2005
200517025 9100.00-00 Extension of Time for Making Certain Elections 04/29/2005
200517024 1504.00-00 Definitions 04/29/2005
200517023 1504.00-00 Definitions 04/29/2005
200517022 1362.01-03 Late Elections 04/29/2005
200517021 1362.01-03 Late Elections 04/29/2005
200517020 7701.03-06 Liquidating Trusts 04/29/2005
200517019 1362.01-03 Late Elections 04/29/2005
200517018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/29/2005
200517017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/29/2005
200517016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/29/2005
200517015 7701.00-00 Definitions 04/29/2005
200517015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2005
200517014 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 04/29/2005
200517013 1362.00-00 Election by Small Business Corporation 04/29/2005
200517012 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 04/29/2005
200517011 1362.02-03 Passive Investment Income 04/29/2005
200517010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2005
200517009 2601.03-01 Irrevocable Trusts 04/29/2005

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