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
199910002 671.02-00 Persons Treated as Grantors 03/12/1999
199910002 451.14-04 Compensation 03/12/1999
199910002 404.11-00 Year of Deduction 03/12/1999
199910001 6512.02-00 Overpayment Determined by Tax Court 03/12/1999
199909062 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/05/1999
199909062 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 03/05/1999
199909062 3121.02-07 Mandatory Coverage of State, etc., Employees 03/05/1999
199909062 3121.04-01 Common Law Tests 03/05/1999
199909061 9999.98-00 Not Able to Identify Under Present List 03/05/1999
199909060 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 03/05/1999
199909059 408.00-00 Individual Retirement Accounts 03/05/1999
199909059 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 03/05/1999
199909058 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 03/05/1999
199909057 1362.00-00 Election by Small Business Corporation 03/05/1999
199909056 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/05/1999
199909055 9100.09-00 Section 442; Accounting Periods 03/05/1999
199909054 1033.00-00 Involuntary Conversion 03/05/1999
199909053 9100.00-00 Extension of Time for Making Certain Elections 03/05/1999
199909052 1362.00-00 Election by Small Business Corporation 03/05/1999
199909051 1362.00-00 Election by Small Business Corporation 03/05/1999
199909050 1362.00-00 Election by Small Business Corporation 03/05/1999
199909049 1362.00-00 Election by Small Business Corporation 03/05/1999
199909048 115.00-00 Income of States, Municipalities, etc. 03/05/1999
199909047 1362.00-00 Election by Small Business Corporation 03/05/1999
199909046 6041.07-00 Payments Other Than in Cash 03/05/1999