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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Nimewo UILC Sijè Dat Piblikasyon
201221002 61.00-00 Gross Income v. Not Gross Income 05/25/2012
201221002 118.00-00 Contributions to the Capital of a Corporation 05/25/2012
201221002 167.00-00 Depreciation 05/25/2012
201221002 6041.00-00 Information at Source 05/25/2012
201221001 9100.10-01 Accounting Methods 05/25/2012
201220063 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220062 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220061 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220060 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220059 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220058 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220057 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220056 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220055 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/18/2012
201220054 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220053 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220052 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220051 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220050 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220049 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220048 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220047 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220046 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220045 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220044 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012