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
201117044 408.03-00 Rollover Contributions 04/29/2011
201117043 408.03-00 Rollover Contributions 04/29/2011
201117042 408.03-00 Rollover Contributions 04/29/2011
201117041 408.03-00 Rollover Contributions 04/29/2011
201117040 408.03-00 Rollover Contributions 04/29/2011
201117039 408.03-00 Rollover Contributions 04/29/2011
201117038 408.03-00 Rollover Contributions 04/29/2011
201117037 9100.00-00 Extension of Time for Making Certain Elections 04/29/2011
201117036 501.32-00 Income Inures v. does Not Inure to Private Individual 04/29/2011
201117036 501.36-00 Business Activities 04/29/2011
201117036 501.33-00 Private v. Public Interest Served 04/29/2011
201117035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/29/2011
201117034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/29/2011
201117033 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 04/29/2011
201117032 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/29/2011
201117031 6343.00-00 Authority to Release Levy 04/29/2011
201117030 6331.17-00 Interest of Taxpayer 04/29/2011
201117029 6103.02-08 Disclosure 04/29/2011
201117028 193.00-00 Tertiary Injectants (See Also 4993.02-00|et seq.) 04/29/2011
201117028 7805.03-00 Reversals of Regulations or Rulings With Retroactive Effect 04/29/2011
201117027 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/29/2011
201117026 117.06-09 Determination of Amount Representing Payment For Services 04/29/2011
201117026 3121.01-00 Wages 04/29/2011
201117025 528.00-00 Certain Homeowners Associations 04/29/2011
201117025 9100.34-00 Section 528 Election to be Treated as Homeowner Association 04/29/2011

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