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
201217006 1362.00-00 Election by Small Business Corporation 04/27/2012
201217005 7704.03-00 Qualifying Income 04/27/2012
201217004 163.03-03 Investment Income and Expenses 04/27/2012
201217004 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012
201217003 163.03-02 Investment Interest 04/27/2012
201217003 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012
201217002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2012
201217001 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/27/2012
201216050 408.03-00 Rollover Contributions 04/20/2012
201216049 408.03-00 Rollover Contributions 04/20/2012
201216048 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/20/2012
201216047 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/20/2012
201216046 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/20/2012
201216045 507.00-00 Termination of Private Foundation Status 04/20/2012
201216045 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 04/20/2012
201216045 642.00-00 Special Rules for Credits and Deductions 04/20/2012
201216045 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/20/2012
201216045 4942.00-00 Taxes on Failure to Distribute Income 04/20/2012
201216045 4943.00-00 Excise Taxes on Excess Business Holdings 04/20/2012
201216045 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/20/2012
201216045 4945.00-00 Excise Taxes on Taxable Expenditures 04/20/2012
201216044 4945.04-04 Grants to Individuals 04/20/2012
201216043 4945.04-04 Grants to Individuals 04/20/2012
201216042 4945.04-04 Grants to Individuals 04/20/2012
201216041 4945.04-04 Grants to Individuals 04/20/2012

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