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
201029004 469.03-03 Definition of Activity 07/23/2010
201029003 117.06-00 Qualified Tuition Reduction 07/23/2010
201029003 117.06-05 Discrimination in Favor of Highly Compensated Employees 07/23/2010
201029002 664.03-02 Charitable Remainder Unitrust 07/23/2010
201029001 1362.01-03 Late Elections 07/23/2010
201028047 408.03-00 Rollover Contributions 07/16/2010
201028046 408.03-00 Rollover Contributions 07/16/2010
201028045 4945.04-04 Grants to Individuals 07/16/2010
201028044 4943.03-04 Receipts Under Other Wills and Trusts 07/16/2010
201028043 4945.04-04 Grants to Individuals 07/16/2010
201028042 501.06-01 Performance of Particular Services for Members 07/16/2010
201028042 501.07-06 Payment of Benefits to Members 07/16/2010
201028042 501.09-03 Inurement 07/16/2010
201028041 6223.00-00 Notice to Partners of Proceedings 07/16/2010
201028040 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 07/16/2010
201028039 446.33-00 Hedging transactions 07/16/2010
201028038 894.11-00 Pensions 07/16/2010
201028037 6231.03-00 Partnership Item 07/16/2010
201028036 3121.01-01 Back Pay 07/16/2010
201028035 3121.04-00 Employees 07/16/2010
201028034 6331.00-00 Levy and Distraint 07/16/2010
201028034 6404.00-00 Abatements 07/16/2010
201028033 6224.01-01 Settlement Agreement 07/16/2010
201028032 6231.02-00 Partner 07/16/2010
201028031 6231.03-00 Partnership Item 07/16/2010