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
201118005 1362.01-03 Late Elections 05/06/2011
201118004 1362.04-00 Inadvertent Terminations 05/06/2011
201118003 2654.03-00 Separate Shares 05/06/2011
201118003 2612.01-00 Taxable Termination Defined 05/06/2011
201118003 2651.05-00 Persons with a Deceased Parent 05/06/2011
201118002 9100.22-00 Other 05/06/2011
201118002 1502.21-00 Consolidated Net Operating Loss Deduction 05/06/2011
201118001 856.00-00 Definition of Real Estate Investment Trust 05/06/2011
201118001 9100.00-00 Extension of Time for Making Certain Elections 05/06/2011
201117049 412.00-00 Minimum Funding Standards 04/29/2011
201117048 412.00-00 Minimum Funding Standards 04/29/2011
201117047 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 04/29/2011
201117046 408.03-00 Rollover Contributions 04/29/2011
201117045 408.03-00 Rollover Contributions 04/29/2011
201117044 408.03-00 Rollover Contributions 04/29/2011
201117043 408.03-00 Rollover Contributions 04/29/2011
201117042 408.03-00 Rollover Contributions 04/29/2011
201117041 408.03-00 Rollover Contributions 04/29/2011
201117040 408.03-00 Rollover Contributions 04/29/2011
201117039 408.03-00 Rollover Contributions 04/29/2011
201117038 408.03-00 Rollover Contributions 04/29/2011
201117037 9100.00-00 Extension of Time for Making Certain Elections 04/29/2011
201117036 501.32-00 Income Inures v. does Not Inure to Private Individual 04/29/2011
201117036 501.36-00 Business Activities 04/29/2011
201117036 501.33-00 Private v. Public Interest Served 04/29/2011

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