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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
201312008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312007 7701.00-00 Definitions 03/22/2013
201312007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312006 7701.00-00 Definitions 03/22/2013
201312006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312005 7701.00-00 Definitions 03/22/2013
201312005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312004 7701.00-00 Definitions 03/22/2013
201312004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312003 7701.00-00 Definitions 03/22/2013
201312003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312002 7701.00-00 Definitions 03/22/2013
201312002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312001 7701.00-00 Definitions 03/22/2013
201312001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201311045 431.00-00 Minimum Funding Standards for Multiemployer Plans 03/15/2013
201311044 431.00-00 Minimum Funding Standards for Multiemployer Plans 03/15/2013
201311043 408.03-00 Rollover Contributions 03/15/2013
201311042 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/15/2013
201311041 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/15/2013
201311040 412.06-00 Minimum Funding Waiver 03/15/2013
201311039 408.03-00 Rollover Contributions 03/15/2013
201311038 408.03-00 Rollover Contributions 03/15/2013
201311037 408.03-00 Rollover Contributions 03/15/2013
201311036 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/15/2013

Official Adobe Website