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
200705012 1362.04-00 Inadvertent Terminations 02/02/2007
200705011 1362.00-00 Election by Small Business Corporation 02/02/2007
200705011 1362.01-00 Eligible v. Ineligible 02/02/2007
200705011 1362.01-03 Late Elections 02/02/2007
200705010 61.53-00 Fringe Benefits 02/02/2007
200705010 61.53-01 Valuation Rules 02/02/2007
200705010 132.03-00 Working Condition Fringe 02/02/2007
200705010 3121.01-00 Wages 02/02/2007
200705010 3306.02-00 Wages 02/02/2007
200705010 3401.01-00 Wages Subject to Withholding 02/02/2007
200705010 6051.00-00 Receipts for Employees 02/02/2007
200705010 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 02/02/2007
200705009 1362.01-03 Late Elections 02/02/2007
200705008 1362.01-03 Late Elections 02/02/2007
200705007 1362.02-03 Passive Investment Income 02/02/2007
200705006 1362.02-03 Passive Investment Income 02/02/2007
200705005 9100.22-00 Other 02/02/2007
200705005 1503.04-04 Dual Resident Corporation 02/02/2007
200705004 1362.04-00 Inadvertent Terminations 02/02/2007
200705003 1362.01-03 Late Elections 02/02/2007
200705002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/02/2007
200705001 856.02-00 Investment Requirements 02/02/2007
200704042 408.03 Rollover Contributions 01/26/2007
200704041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/26/2007
200704040 408.00-00 Individual Retirement Accounts 01/26/2007

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