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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200529011 414.09-00 Certain Employee Contributions 07/22/2005
200529010 9100.00-00 Extension of Time for Making Certain Elections 07/22/2005
200529009 412.06-00 Minimum Funding Waiver 07/22/2005
200529008 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 07/22/2005
200529007 114.00-00 Extraterritorial Income 07/22/2005
200529006 6166.00-00 Extension of Time to Pay Estate Tax 07/22/2005
200529005 173.00-00 Circulation Expenditures (Deductible v. Not Deductible) 07/22/2005
200529004 102.06-00 Donative Intent of Donor - Detached Generosity 07/22/2005
200529004 1441.03-00 Exemptions from Withholding 07/22/2005
200529004 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 07/22/2005
200529003 9100.22-00 Other 07/22/2005
200529003 1503.04-04 Dual Resident Corporation 07/22/2005
200529002 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 07/22/2005
200529002 9100.10-01 Accounting Methods 07/22/2005
200529001 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 07/22/2005
200529001 9100.10-01 Accounting Methods 07/22/2005
200528035 401.06-00 Required Distributions 07/15/2005
200528035 401.06-02 Employee Dies Before Entire Interest Distributed 07/15/2005
200528034 401.06-00 Required Distributions 07/15/2005
200528034 401.06-02 Employee Dies Before Entire Interest Distributed 07/15/2005
200528033 401.06-00 Required Distributions 07/15/2005
200528033 401.06-02 Employee Dies Before Entire Interest Distributed 07/15/2005
200528032 401.06-00 Required Distributions 07/15/2005
200528032 401.06-02 Employee Dies Before Entire Interest Distributed 07/15/2005
200528031 401.06-00 Required Distributions 07/15/2005