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
201222067 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222066 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222065 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222064 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222063 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222062 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222061 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222060 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222059 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222058 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222057 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222056 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222055 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012
201222054 408.03-00 Rollover Contributions 06/01/2012
201222053 408.03-00 Rollover Contributions 06/01/2012
201222052 414.08-00 Church Plan 06/01/2012
201222051 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/01/2012
201222050 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 06/01/2012
201222049 501.07-00 Social Clubs 06/01/2012
201222048 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2012
201222047 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2012
201222046 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2012
201222045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2012
201222044 501.35-00 "Exclusively" Test 06/01/2012
201222044 501.03-30 Organizational and Operational Tests 06/01/2012