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
200505005 3401.04-02 Employee v. Not an Employee 02/04/2005
200505004 3402.06-00 Supplemental Payments 02/04/2005
200505003 1362.01-03 Late Elections 02/04/2005
200505002 1362.04-00 Inadvertent Terminations 02/04/2005
200505002 1361.03-02 Qualified Subchapter S Trusts 02/04/2005
200505002 1361.03-00 Certain Trusts Permitted as Shareholders 02/04/2005
200505001 1362.04-00 Inadvertent Terminations 02/04/2005
200505001 1361.03-02 Qualified Subchapter S Trusts 02/04/2005
200505001 1361.03-00 Certain Trusts Permitted as Shareholders 02/04/2005
200504042 408.03-00 Rollover Contributions 01/28/2005
200504041 408.03-00 Rollover Contributions 01/28/2005
200504040 4975.04-02 ESOP Loans 01/28/2005
200504039 414.09-00 Certain Employee Contributions 01/28/2005
200504038 412.06-00 Minimum Funding Waiver 01/28/2005
200504037 408.03-00 Rollover Contributions 01/28/2005
200504036 408.03-00 Rollover Contributions 01/28/2005
200504035 501.12-03 Mutual or Cooperative Electric Companies 01/28/2005
200504034 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/28/2005
200504033 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 01/28/2005
200504033 6061.02-00 Facsimile Signatures 01/28/2005
200504032 6702.00-00 Frivolous Income Tax Return 01/28/2005
200504031 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/28/2005
200504031 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 01/28/2005
200504030 807.00-00 Rules for Certain Reserves 01/28/2005
200504029 897.00-00 Disposition of Investment in United States Real Property 01/28/2005

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