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
200216029 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 04/19/2002
200216028 6330.00-00 Collection Due Process - Levy 04/19/2002
200216027 42.04-00 Eligible Basis 04/19/2002
200216027 167.14-11 Other Intangible Property 04/19/2002
200216027 168.00-00 Modified Accelerated Cost Recovery System 04/19/2002
200216027 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 04/19/2002
200216027 7805.05-00 Effect of Private Rulings 04/19/2002
200216025 892.01-02 Controlled Entities of a Foreign Sovereign 04/19/2002
200216024 9100.22-00 Other 04/19/2002
200216024 1503.04-04 Dual Resident Corporation 04/19/2002
200216023 9100.22-00 Other 04/19/2002
200216023 1503.04-04 Dual Resident Corporation 04/19/2002
200216022 956.00-00 Investment of Earnings in U.S. Property 04/19/2002
200216022 956.05-00 Pledges and Guarantees 04/19/2002
200216021 877.08-00 Ruling Submission by Expatriating Long-Term Resident 04/19/2002
200216020 877.08-00 Ruling Submission by Expatriating Long-Term Resident 04/19/2002
200216019 877.01-00 Principal Purpose--the Avoidance of Tax 04/19/2002
200216018 167.14-11 Other Intangible Property 04/19/2002
200216018 446.04-17 Change in Method of Accounting for Depreciation 04/19/2002
200216017 6611.00-00 Interest on Overpayments (Interest v. No Interest) 04/19/2002
200216016 167.14-11 Other Intangible Property 04/19/2002
200216016 446.04-17 Change in Method of Accounting for Depreciation 04/19/2002
200216015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
200216015 702.01-09 Credits 04/19/2002
200216014 9100.22-00 Other 04/19/2002