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
200521011 6050S.00-00 Returns Relating to Higher Education Tuition and Related Expenses 05/27/2005
200521010 3121.02-00 Employment 05/27/2005
200521009 7702.20-00 Correction of Errors 05/27/2005
200521008 7701.00-00 Definitions 05/27/2005
200521008 9100.00-00 Extension of Time for Making Certain Elections 05/27/2005
200521007 453.00-00 Installment Method (Available v. Not Available) 05/27/2005
200521007 453.08-00 Revocation of Elections 05/27/2005
200521006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2005
200521005 115.00-00 Income of States, Municipalities, etc. 05/27/2005
200521005 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/27/2005
200521005 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/27/2005
200521004 9100.09-00 Section 442; Accounting Periods 05/27/2005
200521003 213.05-05 Special Education 05/27/2005
200521002 1031.01-00 Property Held For Productive Use or Investment 05/27/2005
200521001 9100.00-00 Extension of Time for Making Certain Elections 05/27/2005
200521001 2057.00-00 Qualified Family Business Interests 05/27/2005
200520040 412.06-00 Minimum Funding Waiver 05/20/2005
200520039 414.07-00 Governmental Plan 05/20/2005
200520038 408.03-00 Rollover Contributions 05/20/2005
200520037 408.03-00 Rollover Contributions 05/20/2005
200520036 414.09-00 Certain Employee Contributions 05/20/2005
200520035 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 05/20/2005
200520035 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 05/20/2005
200520035 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 05/20/2005
200520035 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 05/20/2005

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