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
201434004 2601.03-01 Irrevocable Trusts 08/22/2014
201434003 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 08/22/2014
201434002 9100.22-00 Other 08/22/2014
201434001 1502.21-00 Consolidated Net Operating Loss Deduction 08/22/2014
201434001 9100.22-00 Other 08/22/2014
201434000 6110.00-00 Index for Public Inspection of Written Determination 08/22/2014
201433029 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/15/2014
201433028 412.06-00 Minimum Funding Waiver 08/15/2014
201433027 408.03-00 Rollover Contributions 08/15/2014
201433026 4945.04-04 Grants to Individuals 08/15/2014
201433025 4945.04-04 Grants to Individuals 08/15/2014
201433024 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/15/2014
201433024 4943.00-00 Excise Taxes on Excess Business Holdings 08/15/2014
201433023 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/15/2014
201433023 4943.00-00 Excise Taxes on Excess Business Holdings 08/15/2014
201433022 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/15/2014
201433022 4943.00-00 Excise Taxes on Excess Business Holdings 08/15/2014
201433021 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/15/2014
201433021 4943.00-00 Excise Taxes on Excess Business Holdings 08/15/2014
201433020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/15/2014
201433020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/15/2014
201433020 501.03-08 Educational Organizations 08/15/2014
201433020 501.03-14 Literary Organizations 08/15/2014
201433020 501.32-00 Income Inures v. does Not Inure to Private Individual 08/15/2014
201433020 501.33-00 Private v. Public Interest Served 08/15/2014