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
201007078 408.03-00 Rollover Contributions 02/19/2010
201007077 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 02/19/2010
201007077 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00 02/19/2010
201007077 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/19/2010
201007077 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.) 02/19/2010
201007077 415.02-00 Limitation for Defined Contribution Plans 02/19/2010
201007077 4972.04-03 Computation of Nondeductible Contributions 02/19/2010
201007076 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2010
201007075 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2010
201007074 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2010
201007073 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2010
201007072 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2010
201007071 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2010
201007070 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2010
201007069 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2010
201007068 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2010
201007067 501.12-02 Mutual or Cooperative Telephone Companies 02/19/2010
201007066 4943.04-01 Taxable Period 02/19/2010
201007065 507.00-00 Termination of Private Foundation Status 02/19/2010
201007065 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 02/19/2010
201007065 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/19/2010
201007065 4942.00-00 Taxes on Failure to Distribute Income 02/19/2010
201007065 4945.00-00 Excise Taxes on Taxable Expenditures 02/19/2010
201007064 507.00-00 Termination of Private Foundation Status 02/19/2010
201007064 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 02/19/2010

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