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
201527052 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/03/2015
201527051 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/03/2015
201527050 408.03-00 Rollover Contributions 07/03/2015
201527049 4945.04-04 Grants to Individuals 07/03/2015
201527048 4945.04-04 Grants to Individuals 07/03/2015
201527047 4945.04-04 Grants to Individuals 07/03/2015
201527046 4945.04-04 Grants to Individuals 07/03/2015
201527045 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/03/2015
201527044 501.03-08 Educational Organizations 07/03/2015
201527043 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/03/2015
201527042 4942.03-03 Minimum Investment Return 07/03/2015
201527042 4942.03-05 Qualifying Distribution 07/03/2015
201527042 9100-00-00 Extension of Time for Making Certain Elections 07/03/2015
201527041 402.06-00 Amounts Distributed or Made Available to Beneficiary 07/03/2015
201527041 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 07/03/2015
201527041 401.29-00 Cash or Deferred Arrangements 07/03/2015
201527041 415.01-00 Limitation for Defined Benefit Plans 07/03/2015
201527040 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/03/2015
201527040 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/03/2015
201527039 7701.01-00 Associations v. Corporations 07/03/2015
201527039 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/03/2015
201527038 1502.21-00 Consolidated Net Operating Loss Deduction 07/03/2015
201527038 9100.22-00 Other 07/03/2015
201527037 9100.22-00 Other 07/03/2015
201527037 992.02-00 Election 07/03/2015