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
201220056 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220055 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/18/2012
201220054 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220053 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220052 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220051 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220050 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220049 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220048 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220047 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220046 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220045 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220044 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220043 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220042 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220041 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220040 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/18/2012
201220039 412.06-00 Minimum Funding Waiver 05/18/2012
201220038 4945.04-04 Grants to Individuals 05/18/2012
201220037 4943.00-00 Excise Taxes on Excess Business Holdings 05/18/2012
201220036 4945.04-04 Grants to Individuals 05/18/2012
201220035 501.35-00 "Exclusively" Test 05/18/2012
201220035 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 05/18/2012
201220034 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/18/2012
201220033 6511.01-00 Limitation of Amount 05/18/2012