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
200641003 3231.01-00 Employers v. Not Employers 10/13/2006
200641002 141.00-00 Private Activity Bond; Qualified Bond 10/13/2006
200641002 141.01-02 Security or Payment Test 10/13/2006
200641002 141.02-00 Private Loan Financing Test 10/13/2006
200641001 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 10/13/2006
200641001 6103.02-02 Return Information 10/13/2006
200641001 6103.11-06 Disclosure for Investigative Purposes 10/13/2006
200640003 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/06/2006
200640003 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 10/06/2006
200640003 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/06/2006
200640003 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 10/06/2006
200640003 4972.02-00 Excess Contributions 10/06/2006
200640003 4979.00-00 Tax on Certain Excess Contributions 10/06/2006
200640002 412.06-00 Minimum Funding Waiver 10/06/2006
200640001 141.00-00 Private Activity Bond; Qualified Bond 10/06/2006
200640001 141.01-02 Security or Payment Test 10/06/2006
200640001 141.02-00 Private Loan Financing Test 10/06/2006
200639003 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.) 09/29/2006
200639003 404.08-00 Contingent Contributions 09/29/2006
200639002 408.02-00 Qualification 09/29/2006
200639002 408.03-00 Rollover Contributions 09/29/2006
200639001 408.03-00 Rollover Contributions 09/29/2006
200638027 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 09/22/2006
200638026 501.07-03 Leases or Sales of Club Property 09/22/2006
200638026 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 09/22/2006

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