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
201114037 408.03-00 Rollover Contributions 04/08/2011
201114036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/08/2011
201114035 501.03-24 Scientific Organizations 04/08/2011
201114034 4945.04-04 Grants to Individuals 04/08/2011
201114033 4945.04-04 Grants to Individuals 04/08/2011
201114032 4945.04-04 Grants to Individuals 04/08/2011
201114031 7610.00-00 Fees and Costs for Witnesses 04/08/2011
201114030 6103.05-00 Disclosure to Persons Having Material Interest 04/08/2011
201114030 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 04/08/2011
201114029 6224.00-00 Participation in Administrative Proceedings; Waivers; Agreements 04/08/2011
201114028 6224.01-01 Settlement Agreement 04/08/2011
201114027 6662.00-00 Accuracy-related penalty 04/08/2011
201114026 6230.00-00 Additional Administration Provisions 04/08/2011
201114025 6045.00-00 Returns of Brokers 04/08/2011
201114024 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 04/08/2011
201114023 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 04/08/2011
201114022 06.00.00-00 ATTORNEYS 04/08/2011
201114021 988.02-02 Debt Instruments 04/08/2011
201114020 1362.01-03 Late Elections 04/08/2011
201114019 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 04/08/2011
201114018 9100.00-00 Extension of Time for Making Certain Elections 04/08/2011
201114018 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/08/2011
201114017 1366.00-00 (blank) 04/08/2011
201114016 1362.01-03 Late Elections 04/08/2011
201114015 832.15-00 Interinsurers or Reciprocal Underwriters 04/08/2011

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