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
201007001 7701.00-00 Definitions 02/19/2010
201006037 412.00-00 Minimum Funding Standards 02/12/2010
201006036 412.00-00 Minimum Funding Standards 02/12/2010
201006035 408.03-00 Rollover Contributions 02/12/2010
201006034 412.00-00 Minimum Funding Standards 02/12/2010
201006033 4945.04-04 Grants to Individuals 02/12/2010
201006032 501.03-02 Foundations 02/12/2010
201006031 832.12-00 Deductions Allowed 02/12/2010
201006030 832.12-00 Deductions Allowed 02/12/2010
201006029 832.12-00 Deductions Allowed 02/12/2010
201006028 172.06-00 Product Liability Losses 02/12/2010
201006027 936.09-00 Termination 02/12/2010
201006026 1362.04-00 Inadvertent Terminations 02/12/2010
201006026 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 02/12/2010
201006025 1362.01-03 Late Elections 02/12/2010
201006024 1504.00-00 Definitions 02/12/2010
201006024 9100.22-00 Other 02/12/2010
201006023 2601.00-00 Tax On Generation Skipping Transfers 02/12/2010
201006023 2601.04-00 Transitional Rules 02/12/2010
201006023 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/12/2010
201006023 2501.01-00 Gift v. Not a Gift 02/12/2010
201006023 2041.03-00 General Power v. Not a General Power 02/12/2010
201006023 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/12/2010
201006022 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/12/2010
201006022 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/12/2010