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
201146002 1362.02-00 Termination of Election 11/18/2011
201146002 1362.02-02 Ceases to be Small Business Corporation 11/18/2011
201146002 1362.04-00 Inadvertent Terminations 11/18/2011
201146001 1362.00-00 Election by Small Business Corporation 11/18/2011
201146001 1362.01-02 Election After Termination 11/18/2011
201146001 1362.02-00 Termination of Election 11/18/2011
201146001 1362.02-02 Ceases to be Small Business Corporation 11/18/2011
201146001 1362.04-00 Inadvertent Terminations 11/18/2011
201145033 9100.00-00 Extension of Time for Making Certain Elections 11/10/2011
201145033 408.00-00 Individual Retirement Accounts 11/10/2011
201145032 412.06-00 Minimum Funding Waiver 11/10/2011
201145031 412.06-00 Minimum Funding Waiver 11/10/2011
201145030 412.06-00 Minimum Funding Waiver 11/10/2011
201145029 408.03-00 Rollover Contributions 11/10/2011
201145028 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/10/2011
201145027 4944.03-00 Exception for Program-Related Investments 11/10/2011
201145026 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/10/2011
201145026 4941.04-00 Definition of Self-Dealing 11/10/2011
201145025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/10/2011
201145025 501.03-30 Organizational and Operational Tests 11/10/2011
201145025 509.02-02 Supporting Organizations 11/10/2011
201145024 6343.00-00 Authority to Release Levy 11/10/2011
201145023 6343.00-00 Authority to Release Levy 11/10/2011
201145023 7433.00-00 Civil Damages for Certain Unauthorized Collection Actions 11/10/2011
201145022 6302.00-00 Mode or Time of Collection 11/10/2011

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