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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编号 UILC 主题 发布日期
201144002 1361.00-00 Definitions 11/04/2011
201144002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/04/2011
201144002 1362.00-00 Election by Small Business Corporation 11/04/2011
201144001 2702.02-02 Personal Residence in Trust 11/04/2011
201143035 501.32-00 Income Inures v. does Not Inure to Private Individual 10/28/2011
201143034 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 10/28/2011
201143033 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/28/2011
201143032 414.09-00 Certain Employee Contributions 10/28/2011
201143031 408.03-00 Rollover Contributions 10/28/2011
201143030 408.03-00 Rollover Contributions 10/28/2011
201143029 408.03-00 Rollover Contributions 10/28/2011
201143028 408.03-00 Rollover Contributions 10/28/2011
201143027 408.03-00 Rollover Contributions 10/28/2011
201143026 4945.04-04 Grants to Individuals 10/28/2011
201143025 4945.04-04 Grants to Individuals 10/28/2011
201143024 4945.04-04 Grants to Individuals 10/28/2011
201143023 501.03-30 Organizational and Operational Tests 10/28/2011
201143023 501.32-00 Income Inures v. does Not Inure to Private Individual 10/28/2011
201143023 501.33-00 Private v. Public Interest Served 10/28/2011
201143022 501.03-02 Foundations 10/28/2011
201143022 4945.04-04 Grants to Individuals 10/28/2011
201143022 4945.04-05 Grants to Organizations 10/28/2011
201143022 4945.04-06 Expenditure Responsibility 10/28/2011
201143021 501.12-03 Mutual or Cooperative Electric Companies 10/28/2011
201143020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/28/2011

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