IRS Written Determinations
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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 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.
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Number
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UILC
|
Subject
|
Released
|
|---|---|---|---|
| 201928023 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plan | 07/12/2019 |
| 201928022 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 07/12/2019 |
| 201928021 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 07/12/2019 |
| 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 | 501.07-00 | Social Clubs | 07/12/2019 |
| 201928016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/12/2019 |
| 201928015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 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 |
| 201928014 | 172.01-00 | Carryback and Carryover | 07/12/2019 |
| 201928014 | 170.10-02 | Corporations | 07/12/2019 |
| 201928013 | 856.01-00 | Income Requirements | 07/12/2019 |
| 201928013 | 856.00-00 | Definition of Real Estate Investment Trust | 07/12/2019 |
| 201928012 | 1362.04-00 | Inadvertent Terminations | 07/12/2019 |
| 201928012 | 1362.01-01 | Shareholder Consent | 07/12/2019 |
| 201928012 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/12/2019 |
| 201928011 | 7701.00-00 | Definitions | 07/12/2019 |
| 201928011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/12/2019 |
| 201928011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2019 |
| 201928010 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2019 |
| 201928010 | 663.00-00 | Special Rules Applicable to Sections 661 and 662 | 07/12/2019 |
| 201928009 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2019 |
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