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
200644041 4945.00-00 Excise Taxes on Taxable Expenditures 11/03/2006
200644040 4942.00-00 Taxes on Failure to Distribute Income 11/03/2006
200644039 501.12-01 Mutual Ditch or Irrigation Companies 11/03/2006
200644038 4941.03-00 Special Rules as to Liability 11/03/2006
200644038 4946.01-00 Disqualified Person 11/03/2006
200644037 501.03-25 Social Welfare Groups (See Also 0501.04-00) 11/03/2006
200644037 509.01-02 Support 11/03/2006
200644036 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 11/03/2006
200644036 509.01-02 Support 11/03/2006
200644035 4945.04-04 Grants to Individuals 11/03/2006
200644034 4945.04-04 Grants to Individuals 11/03/2006
200644033 408.03-00 Rollover Contributions 11/03/2006
200644032 403.04-05 Retirement Income Accounts 11/03/2006
200644031 408.01-00 Exclusive Benefit of Individual or His Beneficiary 11/03/2006
200644030 408.03-00 Rollover Contributions 11/03/2006
200644029 408.03-00 Rollover Contributions 11/03/2006
200644028 408.01-00 Exclusive Benefit of Individual or His Beneficiary 11/03/2006
200644027 412.00-00 Minimum Funding Standards 11/03/2006
200644026 412.00-00 Minimum Funding Standards 11/03/2006
200644025 412.00-00 Minimum Funding Standards 11/03/2006
200644024 412.00-00 Minimum Funding Standards 11/03/2006
200644023 4971.02-00 Additional Tax 11/03/2006
200644022 401.06-00 Required Distributions 11/03/2006
200644022 401.06-02 Employee Dies Before Entire Interest Distributed 11/03/2006
200644021 1502.13-00 Intercompany Transactions 11/03/2006