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
201230008 385.01-00 Debt v. Equity 07/27/2012
201230007 355.01-01 Split-Off 07/27/2012
201230007 368.04-00 Assets for Control of Transferee (Type "D") 07/27/2012
201230006 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
201230005 9100.22-00 Other 07/27/2012
201230005 1502.21-00 Consolidated Net Operating Loss Deduction 07/27/2012
201230004 9100.22-00 Other 07/27/2012
201230004 1502.21-00 Consolidated Net Operating Loss Deduction 07/27/2012
201230003 9100.22-00 Other 07/27/2012
201230003 1502.21-00 Consolidated Net Operating Loss Deduction 07/27/2012
201230002 9100.04-00 Section 168; MACRS; Extension of Time for Making Certain Elections 07/27/2012
201230001 7701.00-00 Definitions 07/27/2012
201229024 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/20/2012
201229023 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/20/2012
201229022 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/20/2012
201229021 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/20/2012
201229020 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/20/2012
201229019 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/20/2012
201229018 412.06-00 Minimum Funding Waiver 07/20/2012
201229017 412.06-00 Minimum Funding Waiver 07/20/2012
201229016 412.06-00 Minimum Funding Waiver 07/20/2012
201229015 412.06-00 Minimum Funding Waiver 07/20/2012
201229014 408.03-00 Rollover Contributions 07/20/2012
201229013 408.03-00 Rollover Contributions 07/20/2012
201229012 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.) 07/20/2012

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