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
200206055 7602.00-00 Examination of Books and Witnesses 02/08/2002
200206055 7602.04-01 By Government 02/08/2002
200206054 7605.00-00 Time and Place of Examination 02/08/2002
200206053 3121.04-01 Common Law Tests 02/08/2002
200206053 3121.02-06 Voluntary Coverage of State, etc., Employees 02/08/2002
200206053 3121.02-07 Mandatory Coverage of State, etc., Employees 02/08/2002
200206053 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 02/08/2002
200206053 3121.01-17 Standby Employee Wages 02/08/2002
200206053 3401.05-00 Number of Withholding Exemptions Claimed 02/08/2002
200206053 3402.10-00 Employee Incurring No Income Tax Liability 02/08/2002
200206053 3406.00-00 Backup Withholding 02/08/2002
200206053 132.00-00 Certain Fringe Benefits 02/08/2002
200206053 104.03-00 Damages 02/08/2002
200206053 62.02-02 Reimbursements 02/08/2002
200206053 62.02-03 Non-Reimbursements Arrangements 02/08/2002
200206053 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/08/2002
200206053 61.09-25 Schooling Paid by Employer 02/08/2002
200206053 61.28-02 Compensatory, Punitive, etc., Damages 02/08/2002
200206053 61.53-01 Valuation Rules 02/08/2002
200206053 6041.00-00 Information at Source 02/08/2002
200206053 6045.07-00 Payments to 02/08/2002
200206052 1362.01-03 Late Elections 02/08/2002
200206051 9100.00-00 Extension of Time for Making Certain Elections 02/08/2002
200206051 7701.00-00 Definitions 02/08/2002
200206050 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/08/2002

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