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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201231009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2012
201231009 7701.00-00 Definitions 08/03/2012
201231008 7701.00-00 Definitions 08/03/2012
201231007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/03/2012
201231006 911.11-03 Reelection 08/03/2012
201231005 7701.00-00 Definitions 08/03/2012
201231005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2012
201231004 481.02-02 Involuntary 08/03/2012
201231003 9100.00-00 Extension of Time for Making Certain Elections 08/03/2012
201231003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 08/03/2012
201231002 2632.00-00 Special Rules for Allocation of GST Exemption 08/03/2012
201231002 9100.00-00 Extension of Time for Making Certain Elections 08/03/2012
201231001 7101.00-00 Form of Bonds 08/03/2012
201230036 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/27/2012
201230035 412.06-00 Minimum Funding Waiver 07/27/2012
201230034 412.06-00 Minimum Funding Waiver 07/27/2012
201230033 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/27/2012
201230032 408.03-00 Rollover Contributions 07/27/2012
201230031 414.08-00 Church Plan 07/27/2012
201230030 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 07/27/2012
201230029 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
201230029 408A.00-00 Roth IRA 07/27/2012
201230028 408.03-00 Rollover Contributions 07/27/2012
201230027 408.03-00 Rollover Contributions 07/27/2012
201230026 507.01-00 Termination Under Section 507(a)(1) 07/27/2012

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