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
201108048 501.32-01 Distribution of Assets to Private Individuals 02/25/2011
201108047 408.03-00 Rollover Contributions 02/25/2011
201108046 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/25/2011
201108045 412.00-00 Minimum Funding Standards 02/25/2011
201108044 412.00-00 Minimum Funding Standards 02/25/2011
201108043 408.03-00 Rollover Contributions 02/25/2011
201108042 501.32-01 Distribution of Assets to Private Individuals 02/25/2011
201108042 501.33-00 Private v. Public Interest Served 02/25/2011
201108042 501.36-01 Section 501(c)(3) Organizations 02/25/2011
201108041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/25/2011
201108040 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 02/25/2011
201108039 501.07-00 Social Clubs 02/25/2011
201108038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/25/2011
201108037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/25/2011
201108037 514.07-00 Acquisition Indebtedness 02/25/2011
201108036 6402.01-00 Credit of Overpayment Against Any Tax Liability 02/25/2011
201108035 6231.07-00 Tax Matters Partner 02/25/2011
201108034 4975.03-02 Loan/Lease 02/25/2011
201108033 6621.05-00 Net Rate Interest Netting - Overpaid Estimated Taxes 02/25/2011
201108033 6402.00-00 Authority to Make Credits or Refunds 02/25/2011
201108033 6601.10-00 Request for Interest Netting 02/25/2011
201108032 6224.01-04 Ancillary Consistent Agreements 02/25/2011
201108031 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 02/25/2011
201108030 6229.00-00 Period of Limitations for Making Assessments 02/25/2011
201108029 631.00-00 Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore 02/25/2011