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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Номер UILC Тема Дата публикации
201224046 408.03-00 Rollover Contributions 06/15/2012
201224045 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/15/2012
201224044 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/15/2012
201224043 402.08-00 Rollover Contributions 06/15/2012
201224043 403.05-00 Rollover Amounts 06/15/2012
201224042 414.08-00 Church Plan 06/15/2012
201224041 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/15/2012
201224040 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/15/2012
201224039 4945.04-04 Grants to Individuals 06/15/2012
201224038 4945.04-04 Grants to Individuals 06/15/2012
201224037 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/15/2012
201224037 501.09-04 Membership 06/15/2012
201224036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/15/2012
201224036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/15/2012
201224036 501.03-05 Corporations 06/15/2012
201224035 501.04-07 Homeowners Association 06/15/2012
201224034 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/15/2012
201224034 501.30-00 Control of Corporation 06/15/2012
201224034 501.33-00 Private v. Public Interest Served 06/15/2012
201224033 6651.22-00 Increase in Penalty for Fraudulent Failure to File 06/15/2012
201224033 3406.00-00 Backup Withholding 06/15/2012
201224032 6402.00-00 Authority to Make Credits or Refunds 06/15/2012
201224031 7602.00-00 Examination of Books and Witnesses 06/15/2012
201224030 7453.31-00 Evidence and its Submission 06/15/2012
201224030 7513.00-00 Reproduction of Returns and Other Documents 06/15/2012