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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Número UILC Asunto Fecha de publicación
201104062 412.00-00 Minimum Funding Standards 01/28/2011
201104061 219.01-00 Deduction Allowed 01/28/2011
201104061 408.00-00 Individual Retirement Accounts 01/28/2011
201104061 408A.00-00 Roth IRA 01/28/2011
201104060 408.03-00 Rollover Contributions 01/28/2011
201104059 408.03-00 Rollover Contributions 01/28/2011
201104058 408.03-00 Rollover Contributions 01/28/2011
201104057 408.03-00 Rollover Contributions 01/28/2011
201104056 408.03-00 Rollover Contributions 01/28/2011
201104055 408.03-00 Rollover Contributions 01/28/2011
201104054 408.03-00 Rollover Contributions 01/28/2011
201104053 408.03-00 Rollover Contributions 01/28/2011
201104052 412.00-00 Minimum Funding Standards 01/28/2011
201104051 408.03-00 Rollover Contributions 01/28/2011
201104050 4945.04-04 Grants to Individuals 01/28/2011
201104049 4945.04-04 Grants to Individuals 01/28/2011
201104048 4945.04-04 Grants to Individuals 01/28/2011
201104047 4945.04-04 Grants to Individuals 01/28/2011
201104046 501.19-00 Organization of Past or Present Armed Forces Members 01/28/2011
201104045 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 01/28/2011
201104044 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 01/28/2011
201104043 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 01/28/2011
201104042 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/28/2011
201104042 6062.00-00 Signing of Corporation Returns 01/28/2011
201104042 7701.01-02 Oil Leases 01/28/2011

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