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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Number UILC Subject Release Date
201221055 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/25/2012
201221054 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/25/2012
201221052 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/25/2012
201221051 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/25/2012
201221048 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/25/2012
201221047 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/25/2012
201221046 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/25/2012
201221045 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/25/2012
201221044 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/25/2012
201221039 412.00-00 Minimum Funding Standards 05/25/2012
201221037 408.03-00 Rollover Contributions 05/25/2012
201221036 408.03-00 Rollover Contributions 05/25/2012
201221035 408.03-00 Rollover Contributions 05/25/2012
201221031 4945.00-00 Excise Taxes on Taxable Expenditures 05/25/2012
201221031 4941.04-00 Definition of Self-Dealing 05/25/2012
201221030 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 05/25/2012
201221030 501.09-02 Geographic Locale 05/25/2012
201221030 501.09-04 Membership 05/25/2012
201221029 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/25/2012
201221029 501.04-03 Political Activities Organizations 05/25/2012
201221028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/25/2012
201221028 501.04-03 Political Activities Organizations 05/25/2012
201221027 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/25/2012
201221027 501.04-03 Political Activities Organizations 05/25/2012
201221026 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/25/2012