26 U.S. Code § 161 - Allowance of deductions
In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (sec. 261 and following, relating to items not deductible).
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Lease of Property : 2000-03-17
- Computer Leasing : 2000-03-17
- Leveraged Leasing : 2000-03-17
- Lease of Property : 2000-01-07
- Computer Leasing : 2000-01-07
- Leveraged Leasing : 2000-01-07
- Allocation of Income and Deductions Among Taxpayers : 1999-07-30
- Lease of Property : 1999-07-30
- Computer Leasing : 1999-07-30
- Leveraged Leasing : 1999-07-30
- Allocation of Income and Deductions Among Taxpayers : 1999-05-21
- Lease of Property : 1999-05-21
- Computer Leasing : 1999-05-21
- Leveraged Leasing : 1999-05-21