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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숫자 UILC 주제 출시일
201235004 1362.01-03 Late Elections 08/31/2012
201235003 9100.22-00 Other 08/31/2012
201235003 1502.76-01 Income Allocation 08/31/2012
201235002 45.00-00 Electricity Produced from Certain Renewable Sources 08/31/2012
201235001 61.00-00 Gross Income v. Not Gross Income 08/31/2012
201235001 817.00-00 Treatment of Variable Contracts 08/31/2012
201234036 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/24/2012
201234035 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/24/2012
201234034 402.08-00 Rollover Contributions 08/24/2012
201234033 408.03-00 Rollover Contributions 08/24/2012
201234032 9100.00-00 Extension of Time for Making Certain Elections 08/24/2012
201234031 408.03-00 Rollover Contributions 08/24/2012
201234030 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/24/2012
201234030 501.03-30 Organizational and Operational Tests 08/24/2012
201234030 501.32-00 Income Inures v. does Not Inure to Private Individual 08/24/2012
201234030 501.33-00 Private v. Public Interest Served 08/24/2012
201234030 501.36-01 Section 501(c)(3) Organizations 08/24/2012
201234029 501.33-00 Private v. Public Interest Served 08/24/2012
201234029 501.32-01 Distribution of Assets to Private Individuals 08/24/2012
201234029 501.36-00 Business Activities 08/24/2012
201234028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/24/2012
201234028 501.04-07 Homeowners Association 08/24/2012
201234027 263.14-00 Allocation Between Capital Expenditure and Expense 08/24/2012
201234026 263.14-00 Allocation Between Capital Expenditure and Expense 08/24/2012
201234025 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 08/24/2012