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
201137012 4945.04-03 Influencing The Outcome of Elections 09/16/2011
201137011 6061.07-00 Electronic Signature 09/16/2011
201137010 7701.00-00 Definitions 09/16/2011
201137010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2011
201137009 2642.00-00 Inclusion Ratio 09/16/2011
201137009 9100.00-00 Extension of Time for Making Certain Elections 09/16/2011
201137008 7702A.03-03 Treatment of Material Changes 09/16/2011
201137007 1296.00-00 Passive Foreign Investment Company 09/16/2011
201137006 1296.00-00 Passive Foreign Investment Company 09/16/2011
201137005 7704.03-00 Qualifying Income 09/16/2011
201137004 856.01-00 Income Requirements 09/16/2011
201137003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2011
201137002 1362.04-00 Inadvertent Terminations 09/16/2011
201137002 1362.01-00 Eligible v. Ineligible 09/16/2011
201137001 9100.00-00 Extension of Time for Making Certain Elections 09/16/2011
201137001 2642.00-00 Inclusion Ratio 09/16/2011
201136038 408.03-00 Rollover Contributions 09/09/2011
201136037 408.03-00 Rollover Contributions 09/09/2011
201136036 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/09/2011
201136035 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/09/2011
201136034 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/09/2011
201136033 412.06-00 Minimum Funding Waiver 09/09/2011
201136032 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/09/2011
201136031 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/09/2011
201136030 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/09/2011