IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

1 - 25 of 59,090 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201639024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/23/2016
201639023 408.03-00 Rollover Contributions 09/23/2016
201639022 408.03-00 Rollover Contributions 09/23/2016
201639021 408.03-00 Rollover Contributions 09/23/2016
201639020 408.03-00 Rollover Contributions 09/23/2016
201639019 408.03-00 Rollover Contributions 09/23/2016
201639018 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 09/23/2016
201639017 4945.04-04 Grants to Individuals 09/23/2016
201639016 501.06-01 Performance of Particular Services for Members 09/23/2016
201639016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/23/2016
201639015 3121.01-11 Supplemental Unemployment Benefit Plans 09/23/2016
201639014 367.00-00 Foreign Corporations 09/23/2016
201639014 367.40-02 Liquidations Under Section 332 09/23/2016
201639014 367.40-00 Treatment of Distribution Described in Section 367(e) 09/23/2016
201639013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201639013 7701.00-00 Definitions 09/23/2016
201639012 1362.04-00 Inadvertent Terminations 09/23/2016
201639012 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016
201639012 1361.03-03 Electing Small Business Trusts 09/23/2016
201639012 1361.03-02 Qualified Subchapter S Trusts 09/23/2016
201639011 1361.03-02 Qualified Subchapter S Trusts 09/23/2016
201639011 1362.04-00 Inadvertent Terminations 09/23/2016
201639011 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016
201639011 1361.03-03 Electing Small Business Trusts 09/23/2016
201639010 1362.04-00 Inadvertent Terminations 09/23/2016

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader