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
200229011 6001.00-00 Notice or Regulations Requiring Records, Statements, and Special Returns (Sufficient v. Insufficient Records) (See 7602.00-00) 07/19/2002
200229010 468A.00-00 Special Rules for Decommissioning Cost 07/19/2002
200229010 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/19/2002
200229010 1012.06-00 Liabilities Assumed as Purchase Price 07/19/2002
200229010 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 07/19/2002
200229009 468A.00-00 Special Rules for Decommissioning Cost 07/19/2002
200229009 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/19/2002
200229009 1012.06-00 Liabilities Assumed as Purchase Price 07/19/2002
200229009 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 07/19/2002
200229008 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/19/2002
200229007 165.07-00 Disaster Losses 07/19/2002
200229007 631.01-01 Fair Market Value of Timber (See Also 611.07-02|et seq.) 07/19/2002
200229006 6111.00-00 Registration of Tax Shelters 07/19/2002
200229005 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 07/19/2002
200229005 346.02-00 Termination of a Business 07/19/2002
200229004 83.02-04 Revocability of Election 07/19/2002
200229003 1362.02-03 Passive Investment Income 07/19/2002
200229002 146.07-00 Carryforward of Allocation 07/19/2002
200229002 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229001 457.10-00 Ineligible Plans 07/19/2002
200228035 9100.00-00 Extension of Time for Making Certain Elections 07/12/2002
200228034 4945.04-04 Grants to Individuals 07/12/2002
200228033 507.01-00 Termination Under Section 507(a)(1) 07/12/2002
200228033 507.05-00 Liability of Transferee Organizations 07/12/2002
200228032 507.01-00 Termination Under Section 507(a)(1) 07/12/2002

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