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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尋求幫助
編號 UILC 主題 發布日期
199933015 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933053 414.08-00 Church Plan 08/20/1999
199933020 2041.08-00 Partial Release of Powers 08/20/1999
199933020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999
199933020 2601.03-01 Irrevocable Trusts 08/20/1999
199933046 1362.01-03 Late Elections 08/20/1999
199933023 1362.01-03 Late Elections 08/20/1999
199933014 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933008 833.02-00 Special Deduction 08/20/1999
199933047 1362.01-03 Late Elections 08/20/1999
199933007 3401.01-00 Wages Subject to Withholding 08/20/1999
199933007 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999
199933029 170.00-00 Charitable, Etc. Contributions and Gifts 08/20/1999
199933041 3231.01-00 Employers v. Not Employers 08/20/1999
199933029 170.09-00 Donees of Charitable Contributions in General 08/20/1999
199933029 170.14-00 Qualified Conservation Contribution 08/20/1999
199933028 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933006 7431.00-00 Civil Damages for Unauthorized Disclosure of Returns Information 08/20/1999
199933049 414.08-00 Church Plan 08/20/1999
199933011 17.12.07-00 COMP. AND SETTLEMENT: Compu. of income: Payments on offer 08/20/1999
199933038 408.03-00 Rollover Contributions 08/20/1999
199933038 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 08/20/1999
199933031 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/1999
199933031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/1999
199933035 1362.04-00 Inadvertent Terminations 08/20/1999

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