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
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
201230026 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/27/2012
201230026 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/27/2012
201230026 4942.00-00 Taxes on Failure to Distribute Income 07/27/2012
201230026 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/27/2012
201230026 4945.00-00 Excise Taxes on Taxable Expenditures 07/27/2012
201230025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/27/2012
201230025 501.03-05 Corporations 07/27/2012
201230024 501.32-00 Income Inures v. does Not Inure to Private Individual 07/27/2012
201230024 501.32-01 Distribution of Assets to Private Individuals 07/27/2012
201230024 501.33-00 Private v. Public Interest Served 07/27/2012
201230023 2032A.00-00 Valuation of Farm Real Property 07/27/2012
201230023 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
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