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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編號 UILC 主題 發布日期
200846017 9100.22-00 Other 11/14/2008
200846017 382.12-16 Controlled Groups 11/14/2008
200846016 9100.09-00 Section 442; Accounting Periods 11/14/2008
200846015 9100.04-00 Section 168; MACRS 11/14/2008
200846015 168.00-00 Modified Accelerated Cost Recovery System 11/14/2008
200846014 9100.04-00 Section 168; MACRS 11/14/2008
200846014 168.00-00 Modified Accelerated Cost Recovery System 11/14/2008
200846013 860D.00-00 REMIC Defined 11/14/2008
200846013 9100.00-00 Extension of Time for Making Certain Elections 11/14/2008
200846012 1231.02-03 Rental of Real Property 11/14/2008
200846011 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 11/14/2008
200846010 1362.01-03 Late Elections 11/14/2008
200846009 7701.00-00 Definitions 11/14/2008
200846009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/14/2008
200846008 468A.04-00 Ruling Amount 11/14/2008
200846007 468A.04-00 Ruling Amount 11/14/2008
200846006 1362.01-03 Late Elections 11/14/2008
200846005 7701.00-00 Definitions 11/14/2008
200846005 9100.00-00 Extension of Time for Making Certain Elections 11/14/2008
200846005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/14/2008
200846004 355.01-01 Split-Off 11/14/2008
200846004 368.04-00 Assets for Control of Transferee (Type "D") 11/14/2008
200846003 2518.01-00 Requirements for a Qualified Disclaimer 11/14/2008
200846003 2056.12-00 Effect of Disclaimers 11/14/2008
200846003 2056.13-00 Passed From Decedent v. Not Passed From Decedent 11/14/2008

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