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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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Showing 11676 - 11700 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201928020 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 07/12/2019 |
| 201928019 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 07/12/2019 |
| 201928018 | 4945.04-04 | Grants to Individuals | 07/12/2019 |
| 201928017 | 4945.04-04 | Grants to Individuals | 07/12/2019 |
| 201928016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/12/2019 |
| 201928016 | 501.07-00 | Social Clubs | 07/12/2019 |
| 201928015 | 501.03-30 | Organizational and Operational Tests | 07/12/2019 |
| 201928015 | 501.33-00 | Private v. Public Interest Served | 07/12/2019 |
| 201928015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/12/2019 |
| 201928014 | 170.10-02 | Corporations | 07/12/2019 |
| 201928014 | 172.01-00 | Carryback and Carryover | 07/12/2019 |
| 201928013 | 856.00-00 | Definition of Real Estate Investment Trust | 07/12/2019 |
| 201928013 | 856.01-00 | Income Requirements | 07/12/2019 |
| 201928012 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/12/2019 |
| 201928012 | 1362.01-01 | Shareholder Consent | 07/12/2019 |
| 201928012 | 1362.04-00 | Inadvertent Terminations | 07/12/2019 |
| 201928011 | 7701.00-00 | Definitions | 07/12/2019 |
| 201928011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2019 |
| 201928011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/12/2019 |
| 201928010 | 663.00-00 | Special Rules Applicable to Sections 661 and 662 | 07/12/2019 |
| 201928010 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2019 |
| 201928009 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 07/12/2019 |
| 201928009 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2019 |
| 201928008 | 168.00-00 | Modified Accelerated Cost Recovery System | 07/12/2019 |
| 201928008 | 7701.00-00 | Definitions | 07/12/2019 |
