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
200035023 1362.01-03 Late Elections 09/01/2000
200035022 355.01-01 Split-Off 09/01/2000
200035022 368.04-00 Assets for Control of Transferee (Type "D") 09/01/2000
200035021 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/01/2000
200035020 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2000
200035020 48.00-00 Energy Credit; Reforestation Credit 09/01/2000
200035019 905.03-02 Pooling Adjustments 09/01/2000
200035019 905.03-03 Redetermination of U.S. Liability 09/01/2000
200035018 61.00-00 Gross Income v. Not Gross Income 09/01/2000
200035018 451.01-00 Annual Theory 09/01/2000
200035017 1362.00-00 Election by Small Business Corporation 09/01/2000
200035016 42.08-04 Buildings Financed with Tax-Exempt Bonds 09/01/2000
200035016 42.09-01 Federally-Subsidized Buildings 09/01/2000
200035015 6702.00-00 Frivolous Income Tax Return 09/01/2000
200035014 664.03-02 Charitable Remainder Unitrust 09/01/2000
200035013 9100.09-00 Section 442; Accounting Periods 09/01/2000
200035012 62.00-00 Adjusted Gross Income Defined 09/01/2000
200035012 62.02-00 Trade and Business Deductions of Employees 09/01/2000
200035012 62.02-02 Reimbursements 09/01/2000
200035011 1362.00-00 Election by Small Business Corporation 09/01/2000
200035010 475.05-03 Items that are not Securities 09/01/2000
200035010 751.00-00 Unrealized Receivables and Inventory Items 09/01/2000
200035009 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/01/2000
200035008 61.15-09 Purchase Price v. Interest 09/01/2000
200035008 6045.00-00 Returns of Brokers 09/01/2000

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