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
199918058 4945.00-00 Excise Taxes on Taxable Expenditures 05/07/1999
199918058 4942.00-00 Taxes on Failure to Distribute Income 05/07/1999
199918057 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 05/07/1999
199918056 3121.01-00 Wages 05/07/1999
199918056 3121.04-01 Common Law Tests 05/07/1999
199918056 3306.02-00 Wages 05/07/1999
199918056 3306.05-00 Employees 05/07/1999
199918056 3401.04-01 Employer v. Not an Employer 05/07/1999
199918055 911.06-03 Year Attributable To 05/07/1999
199918054 6103.04-00 Disclosure to States for State Tax Administration 05/07/1999
199918053 61.40-00 Governmental Benefits and Subsidies 05/07/1999
199918052 9100.09-00 Section 442; Accounting Periods 05/07/1999
199918051 382.12-03 Constructive Ownership of Stock 05/07/1999
199918050 1361.01-04 More than One Class of Stock 05/07/1999
199918049 2702.00-00 Special Valuation Rules for Transfers in Trust 05/07/1999
199918048 3231.01-00 Employers v. Not Employers 05/07/1999
199918047 865.01-05 Treaty Interaction Rule 05/07/1999
199918047 904.03-29 Allocation of Taxes 05/07/1999
199918046 664.00-00 Charitable Remainder Trusts 05/07/1999
199918045 1362.00-00 Election by Small Business Corporation 05/07/1999
199918044 877.01-00 Principal Purpose--the Avoidance of Tax 05/07/1999
199918043 877.01-00 Principal Purpose--the Avoidance of Tax 05/07/1999
199918042 2702.02-02 Personal Residence in Trust 05/07/1999
199918041 1362.00-00 Election by Small Business Corporation 05/07/1999
199918040 6601.08-00 Interest After Credit Election (May Dept. Stores) 05/07/1999