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
200518086 412.06-00 Minimum Funding Waiver 05/06/2005
200518085 408.03-00 Rollover Contributions 05/06/2005
200518084 408.03-00 Rollover Contributions 05/06/2005
200518083 408.03-00 Rollover Contributions 05/06/2005
200518082 414.08-00 Church Plan 05/06/2005
200518082 4980B.00-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00|et. seq.) 05/06/2005
200518081 501.13-00 Cemetery Companies 05/06/2005
200518080 4945.00-00 Excise Taxes on Taxable Expenditures 05/06/2005
200518079 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 05/06/2005
200518079 6061.02-00 Facsimile Signatures 05/06/2005
200518078 3231.01-00 Employers v. Not Employers 05/06/2005
200518077 3231.01-00 Employers v. Not Employers 05/06/2005
200518076 3231.01-00 Employers v. Not Employers 05/06/2005
200518075 3231.01-00 Employers v. Not Employers 05/06/2005
200518074 3231.01-00 Employers v. Not Employers 05/06/2005
200518073 3231.01-00 Employers v. Not Employers 05/06/2005
200518072 3231.01-00 Employers v. Not Employers 05/06/2005
200518071 7654.01-01 Armed Forces Personnel 05/06/2005
200518071 7654.02-00 Computation of Net Collections 05/06/2005
200518071 7654.06-00 Net Collections 05/06/2005
200518070 1362.01-03 Late Elections 05/06/2005
200518069 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200518068 1362.01-03 Late Elections 05/06/2005
200518067 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005
200518066 1033.00-00 Involuntary Conversion 05/06/2005