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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숫자 UILC 주제 출시일
200841014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/10/2008
200841014 7701.00-00 Definitions 10/10/2008
200841013 115.00-00 Income of States, Municipalities, etc. 10/10/2008
200841013 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 10/10/2008
200841013 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 10/10/2008
200841012 1362.01-03 Late Elections 10/10/2008
200841011 1362.04-00 Inadvertent Terminations 10/10/2008
200841010 7701.00-00 Definitions 10/10/2008
200841010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/10/2008
200841009 7701.00-00 Definitions 10/10/2008
200841009 9100.00-00 Extension of Time for Making Certain Elections 10/10/2008
200841008 9100.00-00 Extension of Time for Making Certain Elections 10/10/2008
200841007 1362.04-00 Inadvertent Terminations 10/10/2008
200841006 1362.01-03 Late Elections 10/10/2008
200841005 468A.04-02 Revised Schedules 10/10/2008
200841004 1362.02-03 Passive Investment Income 10/10/2008
200841003 168.00-00 Modified Accelerated Cost Recovery System 10/10/2008
200841002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/10/2008
200841002 7701.00-00 Definitions 10/10/2008
200841001 1295.02-02 Retroactive Elections 10/10/2008
200840057 408.03-00 Rollover Contributions 10/03/2008
200840056 408.03-00 Rollover Contributions 10/03/2008
200840055 9100.00-00 Extension of Time for Making Certain Elections 10/03/2008
200840055 408A.00-00 Roth IRA 10/03/2008
200840054 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 10/03/2008

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