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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編號 UILC 主題 發布日期
201019027 412.00-00 Minimum Funding Standards 05/14/2010
201019026 412.00-00 Minimum Funding Standards 05/14/2010
201019025 412.00-00 Minimum Funding Standards 05/14/2010
201019024 412.00-00 Minimum Funding Standards 05/14/2010
201019023 412.00-00 Minimum Funding Standards 05/14/2010
201019022 412.00-00 Minimum Funding Standards 05/14/2010
201019021 412.00-00 Minimum Funding Standards 05/14/2010
201019020 6402.04-01 Timing 05/14/2010
201019019 1362.01-03 Late Elections 05/14/2010
201019018 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 05/14/2010
201019017 1502.75-00 Filing Requirements 05/14/2010
201019016 9100.22-00 Other 05/14/2010
201019016 9114.03-06 Canada 05/14/2010
201019015 9100.22-00 Other 05/14/2010
201019015 9114.03-06 Canada 05/14/2010
201019014 1362.00-00 Election by Small Business Corporation 05/14/2010
201019014 1362.01-00 Eligible v. Ineligible 05/14/2010
201019014 1362.01-03 Late Elections 05/14/2010
201019013 9100.22-00 Other 05/14/2010
201019013 9114.03-06 Canada 05/14/2010
201019012 2702.02-02 Personal Residence in Trust 05/14/2010
201019011 1362.01-03 Late Elections 05/14/2010
201019010 1295.02-02 Retroactive Elections 05/14/2010
201019009 1362.04-00 Inadvertent Terminations 05/14/2010
201019008 61.00-00 Gross Income v. Not Gross Income 05/14/2010

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