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
200031003 119.01-01 Stockholder 08/04/2000
201151020 119.00-00 Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 12/23/2011
201903017 119.00-00 Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 01/18/2019
199920027 118.03-00 Contributions v. Sale of Services 05/21/1999
200227007 118.03-00 Contributions v. Sale of Services 07/05/2002
199911004 118.03-00 Contributions v. Sale of Services 03/19/1999
200541036 118.02-02 Definition of Contribution in Aid of Construction 10/14/2005
200542001 118.02-02 Definition of Contribution in Aid of Construction 10/21/2005
200528022 118.02-02 Definition of Contribution in Aid of Construction 07/15/2005
200647002 118.02-02 Definition of Contribution in Aid of Construction 11/24/2006
200952014 118.02-02 Definition of Contribution in Aid of Construction 12/25/2009
200820033 118.02-02 Definition of Contribution in Aid of Construction 05/16/2008
201122005 118.02-02 Definition of Contribution in Aid of Construction 06/03/2011
201122005 118.02-01 Not Included Under Subsection (a) 06/03/2011
200310011 118.02-00 Contributions in Aid of Construction 03/07/2003
200403073 118.02-00 Contributions in Aid of Construction 01/16/2004
200403086 118.02-00 Contributions in Aid of Construction 01/16/2004
200414027 118.02-00 Contributions in Aid of Construction 04/02/2004
200403076 118.02-00 Contributions in Aid of Construction 01/16/2004
199920027 118.02-00 Contributions in Aid of Construction 05/21/1999
200320019 118.02-00 Contributions in Aid of Construction 05/16/2003
200403059 118.02-00 Contributions in Aid of Construction 01/16/2004
200317009 118.02-00 Contributions in Aid of Construction 04/25/2003
201038013 118.02-00 Contributions in Aid of Construction 09/24/2010
200406002 118.02-00 Contributions in Aid of Construction 02/06/2004