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
201510042 1295.02-02 Retroactive Elections 03/06/2015
201510041 1295.02-02 Retroactive Elections 03/06/2015
201510040 1295.02-02 Retroactive Elections 03/06/2015
201510039 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/06/2015
201510039 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510038 168.25-00 Property Used Predominantly Outside the United States 03/06/2015
201510037 338.01-02 Time in which Election must be made 03/06/2015
201510037 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/06/2015
201510036 9100.02-04 IDC Expenditures 03/06/2015
201510035 168.00-00 Modified Accelerated Cost Recovery System 03/06/2015
201510035 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510035 9100.04-00 Section 168; MACRS 03/06/2015
201510034 168.00-00 Modified Accelerated Cost Recovery System 03/06/2015
201510034 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510034 9100.04-00 Section 168; MACRS 03/06/2015
201510033 168.00-00 Modified Accelerated Cost Recovery System 03/06/2015
201510033 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510033 9100.04-00 Section 168; MACRS 03/06/2015
201510032 168.00-00 Modified Accelerated Cost Recovery System 03/06/2015
201510032 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510032 9100.04-00 Section 168; MACRS 03/06/2015
201510031 168.00-00 Modified Accelerated Cost Recovery System 03/06/2015
201510031 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015
201510031 9100.04-00 Section 168; MACRS 03/06/2015
201510030 468A.01-00 In General 03/06/2015

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