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
200804023 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 01/25/2008
200804022 3231.01-00 Employers v. Not Employers 01/25/2008
200804021 3231.01-00 Employers v. Not Employers 01/25/2008
200804020 3231.01-00 Employers v. Not Employers 01/25/2008
200804019 7701.00-00 Definitions 01/25/2008
200804019 9100.00-00 Extension of Time for Making Certain Elections 01/25/2008
200804018 1362.00-00 Election by Small Business Corporation 01/25/2008
200804018 1362.01-03 Late Elections 01/25/2008
200804018 1362.02-00 Termination of Election 01/25/2008
200804018 1362.04-00 Inadvertent Terminations 01/25/2008
200804017 1362.01-03 Late Elections 01/25/2008
200804016 108.01-00 Exclusion From Gross Income 01/25/2008
200804016 108.04-00 General Rules for Discharges of Indebtedness 01/25/2008
200804016 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/25/2008
200804016 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/25/2008
200804016 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 01/25/2008
200804016 172.01-00 Carryback and Carryover 01/25/2008
200804016 172.01-05 10-Year Carryover 01/25/2008
200804016 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/25/2008
200804016 468B.00-00 Special Rules For Designated Settlement Funds 01/25/2008
200804016 468B.01-00 In General 01/25/2008
200804016 468B.04-01 Qualified Payment 01/25/2008
200804016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/25/2008
200804015 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/25/2008
200804015 2601.04-03 Amendments to Wills or Revocable Trusts 01/25/2008

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