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
201623008 7701.00-00 Definitions 06/03/2016
201623007 857.02-02 Income from Foreclosure Property 06/03/2016
201623007 860G.00-00 Other Definitions and Special Rules 06/03/2016
201623006 162.21-01 Fines and Penalties 06/03/2016
201623005 9100.00-00 Extension of Time for Making Certain Elections 06/03/2016
201623004 7701.00-00 Definitions 06/03/2016
201623004 9100.00-00 Extension of Time for Making Certain Elections 06/03/2016
201623004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/03/2016
201623003 131.02-00 Difficulty of Care Payments 06/03/2016
201623003 6041.08-00 Payments By United States Or A State 06/03/2016
201623003 6051.00-00 Receipts for Employees 06/03/2016
201623002 1362.04-00 Inadvertent Terminations 06/03/2016
201623001 408.06-00 Distributions 06/03/2016
201623000 6110.00-00 Index for Public Inspection of Written Determination 06/03/2016
201622040 402.08-00 Rollover Contributions 05/27/2016
201622039 408.03-00 Rollover Contributions 05/27/2016
201622038 408.03-00 Rollover Contributions 05/27/2016
201622037 408.03-00 Rollover Contributions 05/27/2016
201622036 408.03-00 Rollover Contributions 05/27/2016
201622035 501.03-05 Corporations 05/27/2016
201622034 4945.04-04 Grants to Individuals 05/27/2016
201622033 501.06-01 Performance of Particular Services for Members 05/27/2016
201622032 1313.01-00 Determination v. No Determination 05/27/2016
201622031 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/27/2016
201622030 1295.02-02 Retroactive Elections 05/27/2016

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