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
201042001 851.02-00 Gross Income Requirement 10/22/2010
201041051 412.00-00 Minimum Funding Standards 10/15/2010
201041050 412.00-00 Minimum Funding Standards 10/15/2010
201041049 408.03-00 Rollover Contributions 10/15/2010
201041048 501.03-30 Organizational and Operational Tests 10/15/2010
201041048 501.33-00 Private v. Public Interest Served 10/15/2010
201041048 501.35-00 "Exclusively" Test 10/15/2010
201041047 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2010
201041047 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2010
201041047 501.03-08 Educational Organizations 10/15/2010
201041047 501.33-00 Private v. Public Interest Served 10/15/2010
201041046 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2010
201041046 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2010
201041046 501.03-08 Educational Organizations 10/15/2010
201041046 501.33-00 Private v. Public Interest Served 10/15/2010
201041045 501.35-00 "Exclusively" Test 10/15/2010
201041045 504.50-00 Denial of Exemption 10/15/2010
201041044 3402.00-00 Income Tax Collected at Source 10/15/2010
201041044 6521.01-00 Self Employment Tax and Tax on Wages 10/15/2010
201041043 3121.10-04 Industry Practice 10/15/2010
201041042 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/15/2010
201041041 6224.01-03 Binds All Partners 10/15/2010
201041040 1366.00-00 Pass-Thru of Items to Shareholders 10/15/2010
201041039 6224.01-01 Settlement Agreement 10/15/2010
201041038 6223.03-00 Mailing Notice 10/15/2010

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