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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Номер UILC Тема Дата публикации
200721001 860D.01-00 Election 05/25/2007
200721001 9100.00-00 Extension of Time for Making Certain Elections 05/25/2007
200720030 72.07-02 Before Starting Date 05/18/2007
200720030 501.04-01 Local Associations of Employees 05/18/2007
200720029 501.19-00 Organization of Past or Present Armed Forces Members 05/18/2007
200720028 501.05-01 Agriculture and Horticulture Organizations 05/18/2007
200720027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/18/2007
200720026 501.04-01 Local Associations of Employees 05/18/2007
200720025 408.03-00 Rollover Contributions 05/18/2007
200720024 408.06-00 Distributions 05/18/2007
200720023 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 05/18/2007
200720023 72.20-05 Separation After Age 55 05/18/2007
200720022 408.03-00 Rollover Contributions 05/18/2007
200720021 4941.03-00 Special Rules as to Liability 05/18/2007
200720020 4945.00-00 Excise Taxes on Taxable Expenditures 05/18/2007
200720020 4945.04-04 Grants to Individuals 05/18/2007
200720019 9100.00-00 Extension of Time for Making Certain Elections 05/18/2007
200720018 1361.00-00 Definitions 05/18/2007
200720018 1361.05-00 Qualified Subchapter S Subsidiary 05/18/2007
200720018 9100.00-00 Extension of Time for Making Certain Elections 05/18/2007
200720017 61.30-00 Assignments 05/18/2007
200720017 3101.00-00 Rate and Measure of Employee Tax 05/18/2007
200720017 3111.00-00 Liability and Payment of Employer Tax 05/18/2007
200720017 3121.01-00 Wages 05/18/2007
200720017 3301.00-00 Rate of Tax 05/18/2007