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
201227009 408.03-00 Rollover Contributions 07/06/2012
201227008 9100.00-00 Extension of Time for Making Certain Elections 07/06/2012
201227007 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/06/2012
201227006 501.03-05 Corporations 07/06/2012
201227006 501.32-00 Income Inures v. does Not Inure to Private Individual 07/06/2012
201227006 501.33-00 Private v. Public Interest Served 07/06/2012
201227005 4945.04-04 Grants to Individuals 07/06/2012
201227004 1362.01-03 Late Elections 07/06/2012
201227003 1362.00-00 Election by Small Business Corporation 07/06/2012
201227003 1362.01-00 Eligible v. Ineligible 07/06/2012
201227003 1362.01-03 Late Elections 07/06/2012
201227003 1362.04-00 Inadvertent Terminations 07/06/2012
201227002 7704.03-00 Qualifying Income 07/06/2012
201227001 7704.03-00 Qualifying Income 07/06/2012
201226039 9999.98-00 Not Able to Identify Under Present List 06/29/2012
201226038 9100.00-00 Extension of Time for Making Certain Elections 06/29/2012
201226037 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/29/2012
201226036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/29/2012
201226035 408.03-00 Rollover Contributions 06/29/2012
201226034 408.03-00 Rollover Contributions 06/29/2012
201226033 4945.04-04 Grants to Individuals 06/29/2012
201226032 4945.04-04 Grants to Individuals 06/29/2012
201226031 4945.04-04 Grants to Individuals 06/29/2012
201226030 4945.04-04 Grants to Individuals 06/29/2012
201226029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2012