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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編號 UILC 主題 發布日期
201207002 1368.00-00 Distributions 02/17/2012
201207001 2601.03-01 Irrevocable Trusts 02/17/2012
201207001 2501.01-00 Gift v. Not a Gift 02/17/2012
201207001 2041.03-00 General Power v. Not a General Power 02/17/2012
201207001 61.00-00 Gross Income v. Not Gross Income 02/17/2012
201207001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/17/2012
201206026 408.03-00 Rollover Contributions 02/10/2012
201206025 408.03-00 Rollover Contributions 02/10/2012
201206024 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 02/10/2012
201206023 408.03-00 Rollover Contributions 02/10/2012
201206022 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 02/10/2012
201206021 412.06-00 Minimum Funding Waiver 02/10/2012
201206020 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/10/2012
201206019 4941.04-00 Definition of Self-Dealing 02/10/2012
201206018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2012
201206018 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/10/2012
201206018 512.01-00 Exception, Additions, and Limitations on Unrelated Income 02/10/2012
201206018 514.07-00 Acquisition Indebtedness 02/10/2012
201206017 6231.05-00 Affected Item 02/10/2012
201206016 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 02/10/2012
201206015 851.02-00 Gross Income Requirement 02/10/2012
201206014 6501.04-03 Information Returns 02/10/2012
201206014 6501.04-11 Amended Returns 02/10/2012
201206014 6501.08-05 Amended Returns as Waivers 02/10/2012
201206013 7701.00-00 Definitions 02/10/2012