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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编号 UILC 主题 发布日期
200836011 9100.22-00 Other 09/05/2008
200836010 162.36-02 Covered Employees 09/05/2008
200836009 1362.04-00 Inadvertent Terminations 09/05/2008
200836008 9100.00-00 Extension of Time for Making Certain Elections 09/05/2008
200836007 1362.01-03 Late Elections 09/05/2008
200836006 9100.00-00 Extension of Time for Making Certain Elections 09/05/2008
200836005 115.00-00 Income of States, Municipalities, etc. 09/05/2008
200836005 170.07-05 Governmental Units 09/05/2008
200836005 103.02-02 On Behalf Of 09/05/2008
200836004 7701.00-00 Definitions 09/05/2008
200836004 9100.00-00 Extension of Time for Making Certain Elections 09/05/2008
200836004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/05/2008
200836003 1295.02-02 Retroactive Elections 09/05/2008
200836002 6331.00-00 Levy and Distraint 09/05/2008
200836001 167.03-01 Useful Life 09/05/2008
200836001 446.04-17 Change in Method of Accounting for Depreciation 09/05/2008
200835037 501.36-01 Section 501(c)(3) Organizations 08/29/2008
200835037 501.33-00 Private v. Public Interest Served 08/29/2008
200835037 534.00-00 Burden of Proof--Accumulated Earning Tax (Commissioner v. Taxpayer) 08/29/2008
200835036 408.00-00 Individual Retirement Accounts 08/29/2008
200835035 408.03-00 Rollover Contributions 08/29/2008
200835034 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 08/29/2008
200835033 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 08/29/2008
200835033 72.20-04 Substantially Equal Payments 08/29/2008
200835032 168.20-00 Classification of Property 08/29/2008