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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Номер UILC Тема Дата публикации
201113048 408.03-00 Rollover Contributions 04/01/2011
201113047 408.00-00 Individual Retirement Accounts 04/01/2011
201113046 412.00-00 Minimum Funding Standards 04/01/2011
201113045 412.00-00 Minimum Funding Standards 04/01/2011
201113044 412.00-00 Minimum Funding Standards 04/01/2011
201113043 412.00-00 Minimum Funding Standards 04/01/2011
201113042 412.00-00 Minimum Funding Standards 04/01/2011
201113041 501.03-30 Organizational and Operational Tests 04/01/2011
201113040 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/01/2011
201113040 664.00-00 Charitable Remainder Trusts 04/01/2011
201113040 664.03-00 Definitions 04/01/2011
201113040 664.03-02 Charitable Remainder Unitrust 04/01/2011
201113039 4945.04-04 Grants to Individuals 04/01/2011
201113038 4945.04-04 Grants to Individuals 04/01/2011
201113037 4943.04-01 Taxable Period 04/01/2011
201113036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/01/2011
201113035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/01/2011
201113035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/01/2011
201113034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/01/2011
201113033 6212.00-00 Notice of Deficiency 04/01/2011
201113032 31.00-00 Withholdings (Credit v. No Credit Against Tax) 04/01/2011
201113031 3121.04-01 Common Law Tests 04/01/2011
201113030 6223.00-00 Notice to Partners of Proceedings 04/01/2011
201113029 7606.00-00 Entry of Premises for Examination of Taxable Objects 04/01/2011
201113028 6223.00-00 Notice to Partners of Proceedings 04/01/2011