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
201548014 9100.22-00 Other 11/27/2015
201548014 992.02-00 Election 11/27/2015
201548013 7704.03-00 Qualifying Income 11/27/2015
201548012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/27/2015
201548012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/27/2015
201548011 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/27/2015
201548010 9100.00-00 Extension of Time for Making Certain Elections 11/27/2015
201548009 9100.04-00 Section 168; MACRS 11/27/2015
201548008 9100.04-00 Section 168; MACRS 11/27/2015
201548007 9100.04-00 Section 168; MACRS 11/27/2015
201548006 38.00-00 General Business Credit 11/27/2015
201548006 39.00-00 Carryback and Carryforward of Unused Credits 11/27/2015
201548005 9100.04-00 Section 168; MACRS 11/27/2015
201548004 2010.04-00 Portability Election under � 2010(c)(5)(A) 11/27/2015
201548004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 11/27/2015
201548003 165.06-03 Other 11/27/2015
201548002 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 11/27/2015
201548002 2642.00-00 Inclusion Ratio 11/27/2015
201548002 9100.00-00 Extension of Time for Making Certain Elections 11/27/2015
201548001 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 11/27/2015
201548001 2642.00-00 Inclusion Ratio 11/27/2015
201548001 9100.00-00 Extension of Time for Making Certain Elections 11/27/2015
201548000 6110.00-00 Index for Public Inspection of Written Determination 11/27/2015
201547012 408.03-00 Rollover Contributions 11/20/2015
201547011 408.03-00 Rollover Contributions 11/20/2015

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