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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編號 UILC 主題 發布日期
200951028 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/18/2009
200951027 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/18/2009
200951027 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/18/2009
200951027 115.00-00 Income of States, Municipalities, etc. 12/18/2009
200951027 7701.00-00 Definitions 12/18/2009
200951027 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/18/2009
200951026 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/18/2009
200951026 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/18/2009
200951026 115.00-00 Income of States, Municipalities, etc. 12/18/2009
200951026 7701.00-00 Definitions 12/18/2009
200951026 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/18/2009
200951025 115.00-00 Income of States, Municipalities, etc. 12/18/2009
200951024 164.00-00 Taxes 12/18/2009
200951023 1295.02-02 Retroactive Elections 12/18/2009
200951022 1295.02-02 Retroactive Elections 12/18/2009
200951021 1295.02-02 Retroactive Elections 12/18/2009
200951020 1295.02-02 Retroactive Elections 12/18/2009
200951019 1295.02-02 Retroactive Elections 12/18/2009
200951018 1295.02-02 Retroactive Elections 12/18/2009
200951017 1295.02-02 Retroactive Elections 12/18/2009
200951016 1295.02-02 Retroactive Elections 12/18/2009
200951015 1295.02-02 Retroactive Elections 12/18/2009
200951014 1295.02-02 Retroactive Elections 12/18/2009
200951013 1295.02-02 Retroactive Elections 12/18/2009
200951012 1295.02-02 Retroactive Elections 12/18/2009