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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.

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±·¨²³¾±ð°ù´Ç UILC Asunto Fecha de publicaci¨®n
199919001 7436.00-00 Proceedings for Determination of Employment Status 05/14/1999
199918066 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 05/07/1999
199918065 408.03-00 Rollover Contributions 05/07/1999
199918064 412.06-00 Minimum Funding Waiver 05/07/1999
199918063 4945.00-00 Excise Taxes on Taxable Expenditures 05/07/1999
199918062 42.14-01 Correction of Administrative Errors and Omissions 05/07/1999
199918061 9100.10-01 Accounting Methods 05/07/1999
199918061 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/07/1999
199918060 61.09-31 Insurance Benefits 05/07/1999
199918059 104.02-00 Workmen's Compensation 05/07/1999
199918058 507.02-00 Termination Under Section 507(a)(2)(A) 05/07/1999
199918058 4945.00-00 Excise Taxes on Taxable Expenditures 05/07/1999
199918058 4942.00-00 Taxes on Failure to Distribute Income 05/07/1999
199918057 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 05/07/1999
199918056 3121.01-00 Wages 05/07/1999
199918056 3121.04-01 Common Law Tests 05/07/1999
199918056 3306.02-00 Wages 05/07/1999
199918056 3306.05-00 Employees 05/07/1999
199918056 3401.04-01 Employer v. Not an Employer 05/07/1999
199918055 911.06-03 Year Attributable To 05/07/1999
199918054 6103.04-00 Disclosure to States for State Tax Administration 05/07/1999
199918053 61.40-00 Governmental Benefits and Subsidies 05/07/1999
199918052 9100.09-00 Section 442; Accounting Periods 05/07/1999
199918051 382.12-03 Constructive Ownership of Stock 05/07/1999
199918050 1361.01-04 More than One Class of Stock 05/07/1999