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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숫자 UILC 주제 출시일
201231039 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231038 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231037 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231036 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231035 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231034 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231033 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231032 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231031 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231030 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231029 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231028 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231027 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231026 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231025 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231024 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231023 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231022 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231021 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231020 408.03-00 Rollover Contributions 08/03/2012
201231019 408.03-00 Rollover Contributions 08/03/2012
201231018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/03/2012
201231017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/03/2012
201231016 4942.03-02 Distributable Amount 08/03/2012
201231016 4942.03-06 Contributions to "Pass-Through" Organizations 08/03/2012

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