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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Nimewo UILC Sijè Dat Piblikasyon
200007037 4943.00-00 Excise Taxes on Excess Business Holdings 02/18/2000
200007037 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/18/2000
200007037 4945.00-00 Excise Taxes on Taxable Expenditures 02/18/2000
200007036 414.08-00 Church Plan 02/18/2000
200007035 414.01-00 Service for Predecessor Employer 02/18/2000
200007034 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/18/2000
200007033 424.01-00 Modification, Extension or Renewal of Options 02/18/2000
200007032 148.09-00 Penalty in Lieu of Rebate 02/18/2000
200007031 152.08-02 Release of Exemption 02/18/2000
200007030 152.03-00 Foster Child 02/18/2000
200007030 170.04-00 Unreimbursed Expenditures 02/18/2000
200007029 9999.00-00 Miscellaneous Issues 02/18/2000
200007028 1362.01-03 Late Elections 02/18/2000
200007027 1362.01-03 Late Elections 02/18/2000
200007026 1362.01-03 Late Elections 02/18/2000
200007025 104.01-00 Health and Accident Insurance 02/18/2000
200007025 162.35-00 Health Insurance Costs of Self Employed Individuals 02/18/2000
200007024 1362.04-00 Inadvertent Terminations 02/18/2000
200007023 1362.01-03 Late Elections 02/18/2000
200007022 1362.02-03 Passive Investment Income 02/18/2000
200007021 83.01-00 When Includible in Gross Income 02/18/2000
200007021 451.14-00 Constructive Receipt 02/18/2000
200007021 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 02/18/2000
200007021 129.00-00 Dependent Care Assistance Programs 02/18/2000
200007021 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 02/18/2000