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
200923058 421.00-00 Stock Options--General Rules 06/05/2009
200923057 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/05/2009
200923056 9100.00-00 Extension of Time for Making Certain Elections 06/05/2009
200923056 408.03-00 Rollover Contributions 06/05/2009
200923055 421.00-00 Stock Options--General Rules 06/05/2009
200923054 421.00-00 Stock Options--General Rules 06/05/2009
200923053 421.00-00 Stock Options--General Rules 06/05/2009
200923052 421.00-00 Stock Options--General Rules 06/05/2009
200923051 421.00-00 Stock Options--General Rules 06/05/2009
200923050 421.00-00 Stock Options--General Rules 06/05/2009
200923049 421.00-00 Stock Options--General Rules 06/05/2009
200923048 6223.00-00 Notice to Partners of Proceedings 06/05/2009
200923047 4945.00-00 Excise Taxes on Taxable Expenditures 06/05/2009
200923046 6229.02-00 Extension by Agreement 06/05/2009
200923045 63.01.00-00 PRIORITY: Insolvency (31 U.S.C. sec. 3713) 06/05/2009
200923044 6228.05-00 Other Requests 06/05/2009
200923043 6231.02-00 Partner 06/05/2009
200923042 6662.00-00 Accuracy-related penalty 06/05/2009
200923041 6221.00-00 Tax Treatment Determined At Partnership Level 06/05/2009
200923040 6231.01-01 Exception for Small Partnerships 06/05/2009
200923039 6231.07-00 Tax Matters Partner 06/05/2009
200923038 6103.01-00 General Rule 06/05/2009
200923038 6103.02-02 Return Information 06/05/2009
200923038 6103.09-03 Use of Information in Judicial or Administrative Nontax Proceedings 06/05/2009
200923038 6103.11-06 Disclosure for Investigative Purposes 06/05/2009