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
Номер 201211007 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/16/2012
Номер 201211006 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/16/2012
Номер 201211006 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/16/2012
Номер 201211005 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/16/2012
Номер 201211005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/16/2012
Номер 201211004 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/16/2012
Номер 201211004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/16/2012
Номер 201211003 UILC 104.02-00 Тема Workmen's Compensation Дата публикации 03/16/2012
Номер 201211002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/16/2012
Номер 201211002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/16/2012
Номер 201211001 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 03/16/2012
Номер 201211001 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 03/16/2012
Номер 201210049 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 03/09/2012
Номер 201210048 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 03/09/2012
Номер 201210047 UILC 401.06-01 Тема In General Дата публикации 03/09/2012
Номер 201210046 UILC 408.03-00 Тема Rollover Contributions Дата публикации 03/09/2012
Номер 201210045 UILC 401.06-02 Тема Employee Dies Before Entire Interest Distributed Дата публикации 03/09/2012
Номер 201210044 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 03/09/2012
Номер 201210044 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 03/09/2012
Номер 201210043 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 03/09/2012
Номер 201210043 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 03/09/2012
Номер 201210042 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 03/09/2012
Номер 201210042 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 03/09/2012
Номер 201210041 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 03/09/2012
Номер 201210041 UILC 501.03-05 Тема Corporations Дата публикации 03/09/2012