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
200521014 6166.03-00 Active Trade or Business 05/27/2005
200521014 6166.50-00 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 05/27/2005
200521014 6166.51-00 Business Enterprise 05/27/2005
200521013 9100.00-00 Extension of Time for Making Certain Elections 05/27/2005
200521012 933.00-00 Income From Sources Within Puerto Rico 05/27/2005
200521012 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 05/27/2005
200521012 6041.00-00 Information at Source 05/27/2005
200521012 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 05/27/2005
200521012 6047.00-00 Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) 05/27/2005
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

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