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
200246013 468A.06-03 Disposition of Interest 11/15/2002
200246012 468A.00-00 Special Rules for Decommissioning Cost 11/15/2002
200246011 1362.01-03 Late Elections 11/15/2002
200246010 1362.00-00 Election by Small Business Corporation 11/15/2002
200246009 1362.04-00 Inadvertent Terminations 11/15/2002
200246008 1362.01-03 Late Elections 11/15/2002
200246007 1362.01-03 Late Elections 11/15/2002
200246006 168.20-00 Classification of Property 11/15/2002
200246006 446.04-17 Change in Method of Accounting for Depreciation 11/15/2002
200246005 1362.01-03 Late Elections 11/15/2002
200246004 1362.01-03 Late Elections 11/15/2002
200246003 61.28-02 Compensatory, Punitive, etc., Damages 11/15/2002
200246003 61.39-00 Who is the Taxpayer 11/15/2002
200246003 212.09-00 Legal And Accounting Expense 11/15/2002
200246003 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 11/15/2002
200246002 09.13.00-00 BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) 11/15/2002
200246002 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 11/15/2002
200246002 09.13.03-00 BANK.CODE CASES: Ch.13: Effect of confirmation(1327) 11/15/2002
200246002 09.18.00-00 BANKRUPTCY CODE CASES: Determination of secured status(506) 11/15/2002
200246002 09.26.00-00 BANKRUPTCY CODE CASES: Liens 11/15/2002
200246002 09.26.06-00 BANKRUPTCY CODE CASES: Liens: Notice of tax lien 11/15/2002
200246001 43.04-03 Tertiary Injectant Expenses 11/15/2002
200246001 193.00-00 Tertiary Injectants (See Also 4993.02-00|et seq.) 11/15/2002
200245064 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/08/2002
200245063 4976.01-00 Disqualified Benefits 11/08/2002

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