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
201021003 2041.03-00 General Power v. Not a General Power 05/28/2010
201021003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/28/2010
201021002 351.00-00 Transfer to Corporation Controlled by Transferor 05/28/2010
201021001 9100.00-00 Extension of Time for Making Certain Elections 05/28/2010
201020034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/21/2010
201020034 501.35-00 "Exclusively" Test 05/21/2010
201020033 408.03-00 Rollover Contributions 05/21/2010
201020032 412.00-00 Minimum Funding Standards 05/21/2010
201020031 412.00-00 Minimum Funding Standards 05/21/2010
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