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
201432035 408.03-00 Rollover Contributions 08/08/2014
201432034 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/08/2014
201432033 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/08/2014
201432032 408.03-00 Rollover Contributions 08/08/2014
201432031 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/08/2014
201432030 408.03-00 Rollover Contributions 08/08/2014
201432029 408.03-00 Rollover Contributions 08/08/2014
201432029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/08/2014
201432029 4973.00-00 Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities 08/08/2014
201432029 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 08/08/2014
201432028 414.08-00 Church Plan 08/08/2014
201432027 9999.98-00 Not Able to Identify Under Present List 08/08/2014
201432026 501.06-01 Performance of Particular Services for Members 08/08/2014
201432025 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/08/2014
201432025 4941.04-00 Definition of Self-Dealing 08/08/2014
201432025 4946.01-00 Disqualified Person 08/08/2014
201432025 4946.04-00 Members of Family 08/08/2014
201432024 4945.04-04 Grants to Individuals 08/08/2014
201432023 4945.04-04 Grants to Individuals 08/08/2014
201432022 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 08/08/2014
201432021 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 08/08/2014
201432020 6501.04-03 Information Returns 08/08/2014
201432019 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 08/08/2014
201432018 9999.00-00 Miscellaneous Issues 08/08/2014
201432017 6103.11-06 Disclosure for Investigative Purposes 08/08/2014