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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
200822044 501.32-00 Income Inures v. does Not Inure to Private Individual 05/30/2008
200822043 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822042 412.06-00 Minimum Funding Waiver 05/30/2008
200822041 4943.00-00 Excise Taxes on Excess Business Holdings 05/30/2008
200822040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822036 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822035 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822030 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822029 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822028 403.03-00 Non-Forfeitable Rights 05/30/2008
200822027 1503.04-00 Dual Consolidated Loss 05/30/2008
200822027 1503.04-07 Recapture 05/30/2008
200822027 1504.00-00 Definitions 05/30/2008
200822027 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 05/30/2008
200822026 7436.01-03 Worker Classification 05/30/2008
200822026 6020.02-00 Return Prepared by IRS Personnel 05/30/2008
200822025 3231.01-00 Employers v. Not Employers 05/30/2008
200822024 3231.01-00 Employers v. Not Employers 05/30/2008

Get Adobe Acrobat Reader