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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Número UILC Asunto Fecha de publicación
201311044 431.00-00 Minimum Funding Standards for Multiemployer Plans 03/15/2013
201311043 408.03-00 Rollover Contributions 03/15/2013
201311042 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/15/2013
201311041 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/15/2013
201311040 412.06-00 Minimum Funding Waiver 03/15/2013
201311039 408.03-00 Rollover Contributions 03/15/2013
201311038 408.03-00 Rollover Contributions 03/15/2013
201311037 408.03-00 Rollover Contributions 03/15/2013
201311036 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/15/2013
201311035 4943.00-00 Excise Taxes on Excess Business Holdings 03/15/2013
201311034 4941.04-00 Definition of Self-Dealing 03/15/2013
201311033 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2013
201311033 501.32-01 Distribution of Assets to Private Individuals 03/15/2013
201311033 501.33-00 Private v. Public Interest Served 03/15/2013
201311032 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/15/2013
201311031 501.05-00 Labor Organizations 03/15/2013
201311030 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2013
201311030 501.33-00 Private v. Public Interest Served 03/15/2013
201311030 501.03-24 Scientific Organizations 03/15/2013
201311029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/15/2013
201311029 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2013
201311029 501.33-00 Private v. Public Interest Served 03/15/2013
201311029 501.36-01 Section 501(c)(3) Organizations 03/15/2013
201311028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/15/2013
201311028 501.33-00 Private v. Public Interest Served 03/15/2013