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
201218041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/2012
201218041 501.03-05 Corporations 05/04/2012
201218040 408.03-00 Rollover Contributions 05/04/2012
201218039 412.06-00 Minimum Funding Waiver 05/04/2012
201218038 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/04/2012
201218037 9100.00-00 Extension of Time for Making Certain Elections 05/04/2012
201218036 412.06-00 Minimum Funding Waiver 05/04/2012
201218035 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/2012
201218034 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/2012
201218033 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/2012
201218032 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/2012
201218031 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/2012
201218030 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/2012
201218029 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/2012
201218028 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/2012
201218027 408.03-00 Rollover Contributions 05/04/2012
201218026 408.03-00 Rollover Contributions 05/04/2012
201218025 408.03-00 Rollover Contributions 05/04/2012
201218024 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.) 05/04/2012
201218023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/2012
201218022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/2012
201218021 501.32-00 Income Inures v. does Not Inure to Private Individual 05/04/2012
201218021 501.32-01 Distribution of Assets to Private Individuals 05/04/2012
201218021 501.33-00 Private v. Public Interest Served 05/04/2012
201218020 501.19-00 Organization of Past or Present Armed Forces Members 05/04/2012

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