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
201231023 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231022 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231021 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231020 408.03-00 Rollover Contributions 08/03/2012
201231019 408.03-00 Rollover Contributions 08/03/2012
201231018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/03/2012
201231017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/03/2012
201231016 4942.03-02 Distributable Amount 08/03/2012
201231016 4942.03-06 Contributions to "Pass-Through" Organizations 08/03/2012
201231015 507.01-00 Termination Under Section 507(a)(1) 08/03/2012
201231015 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/03/2012
201231015 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/03/2012
201231015 4945.00-00 Excise Taxes on Taxable Expenditures 08/03/2012
201231014 507.01-00 Termination Under Section 507(a)(1) 08/03/2012
201231014 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/03/2012
201231014 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/03/2012
201231014 4945.00-00 Excise Taxes on Taxable Expenditures 08/03/2012
201231013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/03/2012
201231013 501.06-01 Performance of Particular Services for Members 08/03/2012
201231012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/03/2012
201231011 451.08-00 Tax Refunds 08/03/2012
201231010 9114.03-42 United Kingdom 08/03/2012
201231009 7701.00-00 Definitions 08/03/2012
201231009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2012
201231008 7701.00-00 Definitions 08/03/2012