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
201115001 1502.13-00 Intercompany Transactions 04/15/2011
201114047 408.03-00 Rollover Contributions 04/08/2011
201114046 9100.00-00 Extension of Time for Making Certain Elections 04/08/2011
201114045 408.03-00 Rollover Contributions 04/08/2011
201114044 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/08/2011
201114043 412.00-00 Minimum Funding Standards 04/08/2011
201114042 412.00-00 Minimum Funding Standards 04/08/2011
201114041 412.00-00 Minimum Funding Standards 04/08/2011
201114040 412.00-00 Minimum Funding Standards 04/08/2011
201114039 408.03-00 Rollover Contributions 04/08/2011
201114038 412.00-00 Minimum Funding Standards 04/08/2011
201114037 408.03-00 Rollover Contributions 04/08/2011
201114036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/08/2011
201114035 501.03-24 Scientific Organizations 04/08/2011
201114034 4945.04-04 Grants to Individuals 04/08/2011
201114033 4945.04-04 Grants to Individuals 04/08/2011
201114032 4945.04-04 Grants to Individuals 04/08/2011
201114031 7610.00-00 Fees and Costs for Witnesses 04/08/2011
201114030 6103.05-00 Disclosure to Persons Having Material Interest 04/08/2011
201114030 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 04/08/2011
201114029 6224.00-00 Participation in Administrative Proceedings; Waivers; Agreements 04/08/2011
201114028 6224.01-01 Settlement Agreement 04/08/2011
201114027 6662.00-00 Accuracy-related penalty 04/08/2011
201114026 6230.00-00 Additional Administration Provisions 04/08/2011
201114025 6045.00-00 Returns of Brokers 04/08/2011

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