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
201503011 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 01/16/2015
201503011 481.00-00 Adjustments Required by Changes in Method of Accounting 01/16/2015
201503011 832.00-00 Insurance Company Taxable Income 01/16/2015
201503010 856.02-00 Investment Requirements 01/16/2015
201503009 953.00-00 Insurance Income 01/16/2015
201503009 954.02-00 Foreign Personal Holding Company Income 01/16/2015
201503008 1502.21-00 Consolidated Net Operating Loss Deduction 01/16/2015
201503008 9100.22-00 Other 01/16/2015
201503007 338.01-02 Time in which Election must be made 01/16/2015
201503007 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/16/2015
201503006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/16/2015
201503006 355.01-00 Spin-Off 01/16/2015
201503005 453.00-00 Installment Method (Available v. Not Available) 01/16/2015
201503005 453.08-00 Revocation of Elections 01/16/2015
201503004 1362.00-00 Election by Small Business Corporation 01/16/2015
201503004 1362.04-00 Inadvertent Terminations 01/16/2015
201503003 2032.00-00 Alternate Valuation 01/16/2015
201503003 9100.00-00 Extension of Time for Making Certain Elections 01/16/2015
201503002 45.00-00 Electricity Produced from Certain Renewable Sources 01/16/2015
201503001 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 01/16/2015
201503000 6110.00-00 Index for Public Inspection of Written Determination 01/16/2015
201502021 402.03-00 Foreign Situs Trust 01/09/2015
201502020 9100.00-00 Extension of Time for Making Certain Elections 01/09/2015
201502019 4945.04-04 Grants to Individuals 01/09/2015
201502018 4945.04-04 Grants to Individuals 01/09/2015

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