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
199925014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/25/1999
199925014 6901.03-00 Period of Limitations 06/25/1999
199925013 925.00-00 Transfer Pricing Rules 06/25/1999
199925013 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/25/1999
199925013 6901.03-00 Period of Limitations 06/25/1999
199925012 162.25-01 Ordinary and Necessary 06/25/1999
199925011 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/25/1999
199925011 103.02-00 State and Local 06/25/1999
199925011 148.01-03 Reasonable Expectations - Artifice or Device 06/25/1999
199925010 816.05-00 Guaranteed Renewable Contracts 06/25/1999
199925009 162.04-09 Advertising--Contests, Prizes, etc. 06/25/1999
199925008 832.05-00 Premiums Earned 06/25/1999
199925007 162.04-02 Insurance 06/25/1999
199925007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/25/1999
199925006 165.13-00 Abandonment Losses 06/25/1999
199925005 6611.00-00 Interest on Overpayments (Interest v. No Interest) 06/25/1999
199925004 304.02-04 Distribution to which Section 301 Applies 06/25/1999
199925004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/1999
199925003 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 06/25/1999
199925002 460.05-01 Unique Items 06/25/1999
199925001 4162.01-05 Items of Terminal Tackle 06/25/1999
199924071 172.07-00 Deferred Statutory or Tort Liability Losses 06/18/1999
199924070 9999.98-00 Not Able to Identify Under Present List 06/18/1999
199924069 4941.04-00 Definition of Self-Dealing 06/18/1999
199924068 174.05-02 From Amortization to Current Deduction 06/18/1999