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
201020030 412.00-00 Minimum Funding Standards 05/21/2010
201020029 412.00-00 Minimum Funding Standards 05/21/2010
201020028 412.00-00 Minimum Funding Standards 05/21/2010
201020027 412.00-00 Minimum Funding Standards 05/21/2010
201020026 408.03-00 Rollover Contributions 05/21/2010
201020025 507.01-00 Termination Under Section 507(a)(1) 05/21/2010
201020025 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/21/2010
201020025 4944.00-00 Excise Tax on "Jeopardizing" Investments 05/21/2010
201020025 4945.00-00 Excise Taxes on Taxable Expenditures 05/21/2010
201020024 4945.04-04 Grants to Individuals 05/21/2010
201020023 4945.04-04 Grants to Individuals 05/21/2010
201020022 514.00-00 Unrelated Debt-Financed Income 05/21/2010
201020021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/21/2010
201020021 501.03-08 Educational Organizations 05/21/2010
201020021 501.03-17 Political Action Organizations 05/21/2010
201020020 6011.01-00 Disclosure of Reportable Transactions 05/21/2010
201020019 6063.00-00 Signing of Partnership Returns 05/21/2010
201020018 3121.01-00 Wages 05/21/2010
201020018 3121.01-11 Supplemental Unemployment Benefit Plans 05/21/2010
201020017 6222.03-00 Effect of Failure to Notify 05/21/2010
201020016 3231.00-00 Definitions 05/21/2010
201020015 6222.03-00 Effect of Failure to Notify 05/21/2010
201020014 3509.00-00 Determination of Employer's Liability for Certain Employment Taxes 05/21/2010
201020013 6231.05-00 Affected Item 05/21/2010
201020012 6332.00-00 Surrender of Property Subject to Levy (See 6331.12-00) 05/21/2010
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