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
201228046 408.03-00 Rollover Contributions 07/13/2012
201228045 401.06-01 In General 07/13/2012
201228044 408.03-00 Rollover Contributions 07/13/2012
201228043 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/13/2012
201228043 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/13/2012
201228042 501.03-05 Corporations 07/13/2012
201228042 501.32-00 Income Inures v. does Not Inure to Private Individual 07/13/2012
201228042 501.33-00 Private v. Public Interest Served 07/13/2012
201228041 501.32-00 Income Inures v. does Not Inure to Private Individual 07/13/2012
201228041 501.33-00 Private v. Public Interest Served 07/13/2012
201228041 501.33-01 Trustees Serve Private Interest 07/13/2012
201228040 501.32-00 Income Inures v. does Not Inure to Private Individual 07/13/2012
201228040 501.32-01 Distribution of Assets to Private Individuals 07/13/2012
201228040 501.33-00 Private v. Public Interest Served 07/13/2012
201228040 501.35-00 "Exclusively" Test 07/13/2012
201228039 4943.00-00 Excise Taxes on Excess Business Holdings 07/13/2012
201228038 4945.04-04 Grants to Individuals 07/13/2012
201228037 162.07-31 Payment of Insurance Premiums 07/13/2012
201228036 168.32-00 Redeterminations, Changes in Use 07/13/2012
201228035 267.02-01 Matching of Deduction and Payee Income 07/13/2012
201228035 267.02-03 Payments to Foreign Persons 07/13/2012
201228035 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 07/13/2012
201228035 1382.02-00 Patronage Dividends 07/13/2012
201228034 304.02-01 Section 304 v. Section 351 07/13/2012
201228034 351.12-00 Section 351 v. Section 304 (See Also 0304.01-01) 07/13/2012

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