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
201503028 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/16/2015
201503027 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/16/2015
201503026 408.03-00 Rollover Contributions 01/16/2015
201503025 408.03-00 Rollover Contributions 01/16/2015
201503024 401.06-01 In General 01/16/2015
201503024 408.03-00 Rollover Contributions 01/16/2015
201503023 4942.03-07 Set-Asides 01/16/2015
201503022 4942.03-07 Set-Asides 01/16/2015
201503021 501.03-00 Religious,Charitable, etc., Institutions and Community Chest 01/16/2015
201503020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/16/2015
201503019 501.01-00 Instrumentalities of U.S. 01/16/2015
201503019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/16/2015
201503018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/16/2015
201503018 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/16/2015
201503018 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/16/2015
201503018 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/16/2015
201503018 512.10-00 Modifications 01/16/2015
201503017 501.03-08 Educational Organizations 01/16/2015
201503016 501.01-00 Instrumentalities of U.S. 01/16/2015
201503015 6229.00-00 Period of Limitations for Making Assessments 01/16/2015
201503014 6231.07-00 Tax Matters Partner 01/16/2015
201503013 1461.00-00 Liability for Withheld Tax 01/16/2015
201503013 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 01/16/2015
201503013 6722.00-00 Failure to Furnish Certain Payee Statements 01/16/2015
201503012 932.02-00 Bona Fide Residents of the Virgin Islands 01/16/2015

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