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
200023057 414.08-00 Church Plan 06/09/2000
200023055 414.08-00 Church Plan 06/09/2000
200023002 148.08-00 Required Rebate to the U.S. 06/09/2000
200023025 852.04-00 Exempt Interest Dividends 06/09/2000
200023042 1362.01-03 Late Elections 06/09/2000
200023031 355.06-00 Device 06/09/2000
200023029 1362.01-03 Late Elections 06/09/2000
200023048 50.00.00-00 LEVY 06/09/2000
200023022 115.00-00 Income of States, Municipalities, etc. 06/09/2000
200023048 58.00.00-00 OFFSET 06/09/2000
200023041 1362.01-03 Late Elections 06/09/2000
200023034 1362.01-03 Late Elections 06/09/2000
200023047 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023033 1362.00-00 Election by Small Business Corporation 06/09/2000
200023036 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/09/2000
200023054 507.00-00 Termination of Private Foundation Status 06/09/2000
200023051 4941.04-00 Definition of Self-Dealing 06/09/2000
200023054 4945.04-04 Grants to Individuals 06/09/2000
200023009 3121.02-07 Mandatory Coverage of State, etc., Employees 06/09/2000
200023046 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023009 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 06/09/2000
200023018 149.02-00 Federally Guaranteed Bond Not Exempt 06/09/2000
200023052 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/09/2000
200023044 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023052 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 06/09/2000