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
200829002 263A.04-00 Allocation Methods 07/18/2008
200829002 381.05-00 Inventories 07/18/2008
200829001 468A.04-02 Revised Schedules 07/18/2008
200828038 412.06-00 Minimum Funding Waiver 07/11/2008
200828037 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/11/2008
200828036 402.07-00 Unrealized Appreciation of Employer's Securities 07/11/2008
200828035 402.07-00 Unrealized Appreciation of Employer's Securities 07/11/2008
200828034 408.03-00 Rollover Contributions 07/11/2008
200828033 408.03-00 Rollover Contributions 07/11/2008
200828032 408.03-00 Rollover Contributions 07/11/2008
200828031 408.03-00 Rollover Contributions 07/11/2008
200828030 408.03-00 Rollover Contributions 07/11/2008
200828029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/11/2008
200828028 6532.02-06 Reconsideration by Secretary 07/11/2008
200828027 3231.01-00 Employers v. Not Employers 07/11/2008
200828026 115.00-00 Income of States, Municipalities, etc. 07/11/2008
200828025 856.04-00 Rents From Real Property 07/11/2008
200828024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/11/2008
200828023 148.00-00 Arbitrage 07/11/2008
200828023 148.02-00 Higher Yielding Investment 07/11/2008
200828022 7701.00-00 Definitions 07/11/2008
200828022 9100.00-00 Extension of Time for Making Certain Elections 07/11/2008
200828022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/11/2008
200828021 7701.00-00 Definitions 07/11/2008
200828021 9100.00-00 Extension of Time for Making Certain Elections 07/11/2008

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